| 5 | x | + | 171 | × | 124 25 | = | 497 100 | x | + | 171 | × | 497 100 |
| 方程左边 = | 5 | x | + | 21204 25 |
| 5 | x | + | 21204 25 | = | 497 100 | x | + | 171 | × | 497 100 |
| 方程右边 = | 497 100 | x | + | 84987 100 |
| 5 | x | + | 21204 25 | = | 497 100 | x | + | 84987 100 |
| 5 | x | − | 497 100 | x | = | 84987 100 | − | 21204 25 |
3 100 | x | = | 84987 100 | − | 21204 25 |
3 100 | x | = | 171 100 |
| x | = | 171 100 | ÷ | 3 100 |
| = | 171 100 | × | 100 3 |
| = | 57 | × | 1 |
| x | = | 57 |