| ( | 46 | − | X | ) | × | 23 | ÷ | 15 | = | ( | 67 | − | 58 | − | X | ) | × | 15 | ÷ | 23 |
| 方程左边 = | ( | 46 | − | X | ) | × | 23 15 |
| ( | 46 | − | X | ) | × | 23 15 | = | ( | 67 | − | 58 | − | X | ) | × | 15 | ÷ | 23 |
| 方程左边 = | 46 | × | 23 15 | − | X | × | 23 15 |
| = | 1058 15 | − | X | × | 23 15 |
1058 15 | − | 23 15 | X | = | ( | 67 | − | 58 | − | X | ) | × | 15 | ÷ | 23 |
| 方程右边 = | ( | 67 | − | 58 | − | X | ) | × | 15 23 |
1058 15 | − | 23 15 | X | = | ( | 67 | − | 58 | − | X | ) | × | 15 23 |
| 方程右边 = | 67 | × | 15 23 | − | 58 | × | 15 23 | − | X | × | 15 23 |
| = | 1005 23 | − | 870 23 | − | X | × | 15 23 |
| = | 135 23 | − | 15 23 | X |
1058 15 | − | 23 15 | X | = | 135 23 | − | 15 23 | X |
| - | 23 15 | X | + | 15 23 | X | = | 135 23 | − | 1058 15 |
| - | 304 345 | X | = | 135 23 | − | 1058 15 |
| - | 304 345 | X | = | - | 22309 345 |
22309 345 | = | 304 345 | X |
304 345 | X | = | 22309 345 |
| X | = | 22309 345 | ÷ | 304 345 |
| = | 22309 345 | × | 345 304 |
| = | 22309 | × | 1 304 |
| X | = | 22309 304 |
| X | = | 73.384868 |