| 36000000 | + | ( | X | − | 36000000 | ) | × | 35 100 | = | 8070418237 100 |
| 方程左边 = | 36000000 | + | X | × | 35 100 | − | 36000000 | × | 35 100 |
| = | 36000000 | + | X | × | 35 100 | − | 12600000 |
| = | 23400000 | + | 35 100 | X |
| 23400000 | + | 35 100 | X | = | 8070418237 100 |
35 100 | X | = | 8070418237 100 | − | 23400000 |
35 100 | X | = | 5730418237 100 |
| X | = | 5730418237 100 | ÷ | 35 100 |
| = | 5730418237 100 | × | 100 35 |
| = | 5730418237 | × | 1 35 |
| X | = | 5730418237 35 |
| X | = | 163726235.342857003 |