| ( | ( | 35700 | − | X | ) | ÷ | 51 | ) | × | 2 | = | ( | 221900 | + | X | ) | ÷ | 317 |
| 方程左边 = | ( | 35700 | − | X | ) | ÷ | 51 | × | 2 |
| = | ( | 35700 | − | X | ) | × | 2 51 |
| = | 35700 | × | 2 51 | − | X | × | 2 51 |
| = | 1400 | − | X | × | 2 51 |
| 1400 | − | 2 51 | X | = | ( | 221900 | + | X | ) | ÷ | 317 |
| 方程右边 = | 221900 | × | 1 317 | + | X | × | 1 317 |
| = | 700 | + | X | × | 1 317 |
| 1400 | − | 2 51 | X | = | 700 | + | 1 317 | X |
| - | 2 51 | X | − | 1 317 | X | = | 700 | − | 1400 |
| - | 685 16167 | X | = | 700 | − | 1400 |
| - | 685 16167 | X | = | - | 700 |
| 700 | = | 685 16167 | X |
685 16167 | X | = | 700 |
| X | = | 700 | ÷ | 685 16167 |
| = | 700 | × | 16167 685 |
| = | 140 | × | 16167 137 |
| X | = | 2263380 137 |
| X | = | 16521.021898 |