| X | − | ( | X | − | 68487 100 | − | 5000 | ) | × | 3 100 | = | 8500 |
| 方程左边 = | X | − | X | × | 3 100 | + | 68487 100 | × | 3 100 | + | 5000 | × | 3 100 |
| = | X | − | X | × | 3 100 | + | 205461 10000 | + | 150 |
| = | 97 100 | X | + | 1705461 10000 |
97 100 | X | + | 1705461 10000 | = | 8500 |
97 100 | X | = | 8500 | − | 1705461 10000 |
97 100 | X | = | 83294539 10000 |
| X | = | 83294539 10000 | ÷ | 97 100 |
| = | 83294539 10000 | × | 100 97 |
| = | 83294539 100 | × | 1 97 |
| X | = | 83294539 9700 |
| X | = | 8587.065876 |