| 100 | ÷ | 135 | − | 1 10 | = | 79 50000 | ( | 200 | + | X | ) |
| 方程左边 = | 20 27 | − | 1 10 |
| = | 173 270 |
173 270 | = | 79 50000 | ( | 200 | + | X | ) |
| 方程右边 = | 79 50000 | × | 200 | + | 79 50000 | X |
| = | 79 250 | + | 79 50000 | X |
173 270 | = | 79 250 | + | 79 50000 | X |
| - | 79 50000 | X | = | 79 250 | − | 173 270 |
| - | 79 50000 | X | = | - | 1096 3375 |
1096 3375 | = | 79 50000 | X |
79 50000 | X | = | 1096 3375 |
| X | = | 1096 3375 | ÷ | 79 50000 |
| = | 1096 3375 | × | 50000 79 |
| = | 1096 27 | × | 400 79 |
| X | = | 438400 2133 |
| X | = | 205.532114 |