| ( | X | + | 300 | ) | × | 2 | ÷ | 61 | × | 51 | − | 808 | = | 6818 |
| 方程左边 = | ( | X | + | 300 | ) | × | 102 61 | − | 808 |
| ( | X | + | 300 | ) | × | 102 61 | − | 808 | = | 6818 |
| 方程左边 = | X | × | 102 61 | + | 300 | × | 102 61 | − | 808 |
| = | X | × | 102 61 | + | 30600 61 | − | 808 |
| = | 102 61 | X | − | 18688 61 |
102 61 | X | − | 18688 61 | = | 6818 |
102 61 | X | = | 6818 | + | 18688 61 |
102 61 | X | = | 434586 61 |
| X | = | 434586 61 | ÷ | 102 61 |
| = | 434586 61 | × | 61 102 |
| = | 72431 | × | 1 17 |
| X | = | 72431 17 |
| X | = | 4260.647059 |