| 1400 | X | ÷ | 113 100 | − | 9000000 | − | ( | 1400 | X | ÷ | 113 100 | × | 13 100 | − | 500000 | ) | × | 1 10 | = | 0 |
| 方程左边 = | 140000 113 | X | − | 9000000 | − | ( | 1400 | X | ÷ | 113 100 | × | 13 100 | − | 500000 | ) | × | 1 10 |
140000 113 | X | − | 9000000 | − | ( | 1400 | X | ÷ | 113 100 | × | 13 100 | − | 500000 | ) | × | 1 10 | = | 0 |
| 方程左边 = | 140000 113 | X | − | 9000000 | − | 1400 | X | ÷ | 113 100 | × | 13 100 | × | 1 10 | + | 500000 | × | 1 10 |
| = | 140000 113 | X | − | 9000000 | − | 1820 113 | X | + | 50000 |
| = | 138180 113 | X | − | 8950000 |
138180 113 | X | − | 8950000 | = | 0 |
138180 113 | X | = | 0 | + | 8950000 |
138180 113 | X | = | 8950000 |
| X | = | 8950000 | ÷ | 138180 113 |
| = | 8950000 | × | 113 138180 |
| = | 447500 | × | 113 6909 |
| X | = | 50567500 6909 |
| X | = | 7319.076567 |