| 1 | ÷ | 6063 20 | = | ( | 1 | − | 17 250 | − | X | ) | ÷ | 4063 20 | + | X | ÷ | 7463 20 | + | 17 250 | ÷ | 5163 20 |
| 方程左边 = | 20 6063 |
20 6063 | = | ( | 1 | − | 17 250 | − | X | ) | ÷ | 4063 20 | + | X | ÷ | 7463 20 | + | 17 250 | ÷ | 5163 20 |
| 方程右边 = | ( | 1 | − | 17 250 | − | X | ) | × | 20 4063 | + | X | × | 20 7463 | + | 34 129075 |
20 6063 | = | ( | 1 | − | 17 250 | − | X | ) | × | 20 4063 | + | 20 7463 | X | + | 34 129075 |
| 方程右边 = | 1 | × | 20 4063 | − | 17 250 | × | 20 4063 | − | X | × | 20 4063 | + | 20 7463 | X | + | 34 129075 |
| = | 20 4063 | − | 2 5975 | − | X | × | 20 4063 | + | 20 7463 | X | + | 34 129075 |