| ( | X | − | ( | X | ÷ | 101 100 | × | 1 100 | ) | ) | × | 13 1000 | = | 1402359 |
| 方程左边 = | X | × | 13 1000 | − | ( | X | ÷ | 101 100 | × | 1 100 | ) | × | 13 1000 |
| = | 13 1000 | X | − | X | ÷ | 101 100 | × | 1 100 | × | 13 1000 |
| = | 13 1000 | X | − | X | × | 13 101000 |
| = | 13 1010 | X |
13 1010 | X | = | 1402359 |
| X | = | 1402359 | ÷ | 13 1010 |
| = | 1402359 | × | 1010 13 |
| X | = | 1416382590 13 |
| X | = | 108952506.923077002 |