| 1000 | ÷ | 135 | − | X | ÷ | 1000 | = | 13 2500 | ( | 1080 | + | X | ) |
| 方程左边 = | 200 27 | − | X | × | 1 1000 |
200 27 | − | 1 1000 | X | = | 13 2500 | ( | 1080 | + | X | ) |
| 方程右边 = | 13 2500 | × | 1080 | + | 13 2500 | X |
| = | 702 125 | + | 13 2500 | X |
200 27 | − | 1 1000 | X | = | 702 125 | + | 13 2500 | X |
| - | 1 1000 | X | − | 13 2500 | X | = | 702 125 | − | 200 27 |
| - | 31 5000 | X | = | 702 125 | − | 200 27 |
| - | 31 5000 | X | = | - | 6046 3375 |
6046 3375 | = | 31 5000 | X |
31 5000 | X | = | 6046 3375 |
| X | = | 6046 3375 | ÷ | 31 5000 |
| = | 6046 3375 | × | 5000 31 |
| = | 6046 27 | × | 40 31 |
| X | = | 241840 837 |
| X | = | 288.936679 |