| ( | X | − | 11963 100 | ) | ÷ | 11963 100 | = | 5983 10000 |
| 方程左边 = | X | × | 100 11963 | − | 11963 100 | × | 100 11963 |
| = | X | × | 100 11963 | − | 1709 1709 |
100 11963 | X | − | 1709 1709 | = | 5983 10000 |
100 11963 | X | = | 5983 10000 | + | 1709 1709 |
100 11963 | X | = | 15983 10000 |
| X | = | 15983 10000 | ÷ | 100 11963 |
| = | 15983 10000 | × | 11963 100 |
| X | = | 191204629 1000000 |
| X | = | 191.204629 |