| X | × | 35000 | ( | 1 | − | 5 100 | ) | − | 55 2 | × | 35000 | − | 70000 | = | 0 |
| 方程左边 = | X | × | 35000 | ( | 1 | − | 5 100 | ) | − | 962500 | − | 70000 |
| = | X | × | 35000 | ( | 1 | − | 5 100 | ) | − | 1032500 |
| X | × | 35000 | ( | 1 | − | 5 100 | ) | − | 1032500 | = | 0 |
| 方程左边 = | X | × | 35000 | × | 1 | − | X | × | 35000 | × | 5 100 | − | 1032500 |
| = | X | × | 35000 | − | X | × | 1750 | − | 1032500 |
| = | 33250 | X | − | 1032500 |
| 33250 | X | − | 1032500 | = | 0 |
| 33250 | X | = | 0 | + | 1032500 |
| 33250 | X | = | 1032500 |
| X | = | 1032500 | ÷ | 33250 |
| = | 1032500 | × | 1 33250 |
| = | 590 | × | 1 19 |
| X | = | 590 19 |
| X | = | 31.052632 |