| ( | X | − | 47000 | ) | × | 13 100 | + | 47000 | = | X | × | 7 10 |
| 方程左边 = | X | × | 13 100 | − | 47000 | × | 13 100 | + | 47000 |
| = | X | × | 13 100 | − | 6110 | + | 47000 |
| = | 13 100 | X | + | 40890 |
13 100 | X | + | 40890 | = | X | × | 7 10 |
13 100 | X | − | 7 10 | X | = | - | 40890 |
| - | 57 100 | X | = | - | 40890 |
| 40890 | = | 57 100 | X |
57 100 | X | = | 40890 |
| X | = | 40890 | ÷ | 57 100 |
| = | 40890 | × | 100 57 |
| = | 13630 | × | 100 19 |
| X | = | 1363000 19 |
| X | = | 71736.842105 |