| ( | 100 | − | X | ) | ÷ | 135 | − | 2 | ÷ | 45 | − | X | ÷ | 53 | = | 5467 1000 |
| 方程左边 = | ( | 100 | − | X | ) | × | 1 135 | − | 2 45 | − | X | × | 1 53 |
| ( | 100 | − | X | ) | × | 1 135 | − | 2 45 | − | 1 53 | X | = | 5467 1000 |
| 方程左边 = | 100 | × | 1 135 | − | X | × | 1 135 | − | 2 45 | − | 1 53 | X |
| = | 20 27 | − | X | × | 1 135 | − | 2 45 | − | 1 53 | X |
| = | 94 135 | − | 188 7155 | X |
94 135 | − | 188 7155 | X | = | 5467 1000 |
| - | 188 7155 | X | = | 5467 1000 | − | 94 135 |
| - | 188 7155 | X | = | 128809 27000 |
| - | 128809 27000 | = | 188 7155 | X |
188 7155 | X | = | - | 128809 27000 |
| X | = | - | 128809 27000 | ÷ | 188 7155 |
| = | - | 128809 27000 | × | 7155 188 |
| = | - | 128809 200 | × | 53 188 |
| X | = | - | 6826877 37600 |
| X | = | - 181.565878 |