| x | − | x | × | 13 200 | − | ( | x | + | 44730049 100 | ) | × | 3 10000 | = | 44730049 100 |
| 方程左边 = | 187 200 | x | − | ( | x | + | 44730049 100 | ) | × | 3 10000 |
187 200 | x | − | ( | x | + | 44730049 100 | ) | × | 3 10000 | = | 44730049 100 |
| 方程左边 = | 187 200 | x | − | x | × | 3 10000 | − | 44730049 100 | × | 3 10000 |
| = | 187 200 | x | − | x | × | 3 10000 | − | 134190147 1000000 |
| = | 9347 10000 | x | − | 134190147 1000000 |
9347 10000 | x | − | 134190147 1000000 | = | 44730049 100 |
9347 10000 | x | = | 44730049 100 | + | 134190147 1000000 |