162197 125000 | ( | X | − | 20 | ) | = | 69 500 | ( | 438 | − | X | ) |
| 方程左边 = | 162197 125000 | X | − | 162197 125000 | × | 20 |
| = | 162197 125000 | X | − | 162197 6250 |
162197 125000 | X | − | 162197 6250 | = | 69 500 | ( | 438 | − | X | ) |
| 方程右边 = | 69 500 | × | 438 | − | 69 500 | X |
| = | 15111 250 | − | 69 500 | X |
162197 125000 | X | − | 162197 6250 | = | 15111 250 | − | 69 500 | X |
162197 125000 | X | + | 69 500 | X | = | 15111 250 | + | 162197 6250 |
179447 125000 | X | = | 15111 250 | + | 162197 6250 |
179447 125000 | X | = | 269986 3125 |
| X | = | 269986 3125 | ÷ | 179447 125000 |
| = | 269986 3125 | × | 125000 179447 |
| = | 269986 | × | 40 179447 |
| X | = | 10799440 179447 |
| X | = | 60.181781 |