| ( | X | − | 5000 | − | 1860 | ) | × | 10 100 | = | X | − | 12000 | − | 1860 |
| 方程左边 = | X | × | 10 100 | − | 5000 | × | 10 100 | − | 1860 | × | 10 100 |
| = | X | × | 10 100 | − | 500 | − | 186 |
| = | 10 100 | X | − | 686 |
10 100 | X | − | 686 | = | X | − | 12000 | − | 1860 |
| 方程右边 = | X | − | 13860 |
10 100 | X | − | 686 | = | X | − | 13860 |
10 100 | X | − | X | = | - | 13860 | + | 686 |
| - | 9 10 | X | = | - | 13860 | + | 686 |
| - | 9 10 | X | = | - | 13174 |
| 13174 | = | 9 10 | X |
9 10 | X | = | 13174 |
| X | = | 13174 | ÷ | 9 10 |
| = | 13174 | × | 10 9 |
| X | = | 131740 9 |
| X | = | 14637.777778 |