| ( | 1223021 100 | + | X | ) | × | 3 100 | = | X |
| 方程左边 = | 1223021 100 | × | 3 100 | + | X | × | 3 100 |
| = | 3669063 10000 | + | X | × | 3 100 |
3669063 10000 | + | 3 100 | X | = | X |
3 100 | X | − | X | = | - | 3669063 10000 |
| - | 97 100 | X | = | - | 3669063 10000 |
3669063 10000 | = | 97 100 | X |
97 100 | X | = | 3669063 10000 |
| X | = | 3669063 10000 | ÷ | 97 100 |
| = | 3669063 10000 | × | 100 97 |
| = | 3669063 100 | × | 1 97 |
| X | = | 3669063 9700 |
| X | = | 378.253918 |