| x | = | ( | 63342 25 | × | 152 25 | + | 5557 20 | × | 79 50 | − | 911 10 | × | 1477 100 | − | 14851 20 | × | 977 100 | ) | ÷ | ( | 13 | + | 237 100 | − | 19 2 | ) |
| 方程两边同时乘以: | ( | 13 | + | 237 100 | − | 19 2 | ) |
| x | ( | 13 | + | 237 100 | − | 19 2 | ) | = | ( | 63342 25 | × | 152 25 | + | 5557 20 | × | 79 50 | − | 911 10 | × | 1477 100 | − | 14851 20 | × | 977 100 | ) |
| x | × | 13 | + | x | × | 237 100 | − | x | × | 19 2 | = | ( | 63342 25 | × | 152 25 | + | 5557 20 | × | 79 50 | − | 911 10 | × | 1477 100 | − | 14851 20 | × | 977 100 | ) |
| x | × | 13 | + | x | × | 237 100 | − | x | × | 19 2 | = | 63342 25 | × | 152 25 | + | 5557 20 | × | 79 50 | − | 911 10 | × | 1477 100 | − | 14851 20 | × | 977 100 |
| x | × | 13 | + | x | × | 237 100 | − | x | × | 19 2 | = | 9627984 625 | + | 439003 1000 | − | 1345547 1000 | − | 14509427 2000 |