| ( | 70 | + | D | − | 60 | ) | ( | 54000 | ÷ | 365 | ) | = | 5000 |
| 方程左边 = | 70 | ( | 54000 | ÷ | 365 | ) | + | D | ( | 54000 | ÷ | 365 | ) | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 70 | × | 54000 | ÷ | 365 | + | D | ( | 54000 | ÷ | 365 | ) | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 756000 73 | + | D | ( | 54000 | ÷ | 365 | ) | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 756000 73 | + | D | × | 54000 | ÷ | 365 | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 756000 73 | + | D | × | 10800 73 | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 756000 73 | + | 10800 73 | D | − | 60 | × | 54000 | ÷ | 365 |
| = | 756000 73 | + | 10800 73 | D | − | 648000 73 |
| = | 108000 73 | + | 10800 73 | D |
108000 73 | + | 10800 73 | D | = | 5000 |
10800 73 | D | = | 5000 | − | 108000 73 |
10800 73 | D | = | 257000 73 |
| D | = | 257000 73 | ÷ | 10800 73 |
| = | 257000 73 | × | 73 10800 |
| = | 1285 | × | 1 54 |
| D | = | 1285 54 |
| D | = | 23.796296 |