| ( | X | − | 5000 | − | 5544 5 | ) | × | 3 100 | = | X | − | 5544 5 | − | 34761 4 |
| 方程左边 = | X | × | 3 100 | − | 5000 | × | 3 100 | − | 5544 5 | × | 3 100 |
| = | X | × | 3 100 | − | 150 | − | 4158 125 |
| = | 3 100 | X | − | 22908 125 |
3 100 | X | − | 22908 125 | = | X | − | 5544 5 | − | 34761 4 |
| 方程右边 = | X | − | 195981 20 |
3 100 | X | − | 22908 125 | = | X | − | 195981 20 |
3 100 | X | − | X | = | - | 195981 20 | + | 22908 125 |
| - | 97 100 | X | = | - | 195981 20 | + | 22908 125 |
| - | 97 100 | X | = | - | 4807893 500 |
4807893 500 | = | 97 100 | X |
97 100 | X | = | 4807893 500 |
| X | = | 4807893 500 | ÷ | 97 100 |
| = | 4807893 500 | × | 100 97 |
| = | 4807893 5 | × | 1 97 |
| X | = | 4807893 485 |
| X | = | 9913.181443 |