| 26 | = | 309 500 | ( | x | − | 105 | − | 26 | ) |
| 方程右边 = | 309 500 | x | − | 309 500 | × | 105 | − | 309 500 | × | 26 |
| = | 309 500 | x | − | 6489 100 | − | 4017 250 |
| = | 309 500 | x | − | 40479 500 |
| 26 | = | 309 500 | x | − | 40479 500 |
| - | 309 500 | x | = | - | 40479 500 | − | 26 |
| - | 309 500 | x | = | - | 53479 500 |
53479 500 | = | 309 500 | x |
309 500 | x | = | 53479 500 |
| x | = | 53479 500 | ÷ | 309 500 |
| = | 53479 500 | × | 500 309 |
| = | 53479 | × | 1 309 |
| x | = | 53479 309 |
| x | = | 173.071197 |