| ( | X | − | 1860 | − | 5000 | ) | × | 1 10 | − | 2520 | = | X | − | 12000 |
| 方程左边 = | X | × | 1 10 | − | 1860 | × | 1 10 | − | 5000 | × | 1 10 | − | 2520 |
| = | X | × | 1 10 | − | 186 | − | 500 | − | 2520 |
| = | 1 10 | X | − | 3206 |
1 10 | X | − | 3206 | = | X | − | 12000 |
1 10 | X | − | X | = | - | 12000 | + | 3206 |
| - | 9 10 | X | = | - | 12000 | + | 3206 |
| - | 9 10 | X | = | - | 8794 |
| 8794 | = | 9 10 | X |
9 10 | X | = | 8794 |
| X | = | 8794 | ÷ | 9 10 |
| = | 8794 | × | 10 9 |
| X | = | 87940 9 |
| X | = | 9771.111111 |