| X | − | ( | 468 | + | 27491 4 | + | X | − | 15000 | ) | × | 3 100 | = | 38369 4 |
| 方程左边 = | X | − | 468 | × | 3 100 | − | 27491 4 | × | 3 100 | − | X | × | 3 100 | + | 15000 | × | 3 100 |
| = | X | − | 351 25 | − | 82473 400 | − | X | × | 3 100 | + | 450 |
| = | 97 100 | X | + | 91911 400 |
97 100 | X | + | 91911 400 | = | 38369 4 |
97 100 | X | = | 38369 4 | − | 91911 400 |
97 100 | X | = | 3744989 400 |
| X | = | 3744989 400 | ÷ | 97 100 |
| = | 3744989 400 | × | 100 97 |
| = | 3744989 4 | × | 1 97 |
| X | = | 3744989 388 |
| X | = | 9652.033505 |