| ( | 14 100 | − | X | ) | ÷ | 1 100 | = | ( | 12367 2500 | − | X | ) | ÷ | 12367 1000 |
| 方程左边 = | 14 100 | × | 100 | − | X | × | 100 |
| = | 14 | − | X | × | 100 |
| 14 | − | 100 | X | = | ( | 12367 2500 | − | X | ) | ÷ | 12367 1000 |
| 方程右边 = | 12367 2500 | × | 1000 12367 | − | X | × | 1000 12367 |
| = | 2 5 | − | X | × | 1000 12367 |
| 14 | − | 100 | X | = | 2 5 | − | 1000 12367 | X |
| - | 100 | X | + | 1000 12367 | X | = | 2 5 | − | 14 |
| - | 1235700 12367 | X | = | 2 5 | − | 14 |
| - | 1235700 12367 | X | = | - | 68 5 |
68 5 | = | 1235700 12367 | X |
1235700 12367 | X | = | 68 5 |
| X | = | 68 5 | ÷ | 1235700 12367 |
| = | 68 5 | × | 12367 1235700 |
| = | 17 5 | × | 12367 308925 |
| X | = | 210239 1544625 |
| X | = | 0.13611 |