| 2340 | + | ( | X | − | 2340 | ) | ÷ | 31 | × | 22 | = | 142549 50 |
| 方程左边 = | 2340 | + | ( | X | − | 2340 | ) | × | 22 31 |
| 2340 | + | ( | X | − | 2340 | ) | × | 22 31 | = | 142549 50 |
| 方程左边 = | 2340 | + | X | × | 22 31 | − | 2340 | × | 22 31 |
| = | 2340 | + | X | × | 22 31 | − | 51480 31 |
| = | 21060 31 | + | 22 31 | X |
21060 31 | + | 22 31 | X | = | 142549 50 |
22 31 | X | = | 142549 50 | − | 21060 31 |
22 31 | X | = | 3366019 1550 |
| X | = | 3366019 1550 | ÷ | 22 31 |
| = | 3366019 1550 | × | 31 22 |
| = | 3366019 50 | × | 1 22 |
| X | = | 3366019 1100 |
| X | = | 3060.017273 |