| 504 | × | 483 100 | + | 5 | X | = | 504 | × | 97 20 | + | 97 20 | X |
| 方程左边 = | 60858 25 | + | 5 | X |
60858 25 | + | 5 | X | = | 504 | × | 97 20 | + | 97 20 | X |
| 方程右边 = | 12222 5 | + | 97 20 | X |
60858 25 | + | 5 | X | = | 12222 5 | + | 97 20 | X |
| 5 | X | − | 97 20 | X | = | 12222 5 | − | 60858 25 |
3 20 | X | = | 12222 5 | − | 60858 25 |
3 20 | X | = | 252 25 |
| X | = | 252 25 | ÷ | 3 20 |
| = | 252 25 | × | 20 3 |
| = | 84 5 | × | 4 |
| X | = | 336 5 |
| X | = | 67.2 |