| 120000000 | = | 1217370 | X | − | 1309 | X | × | 2 |
| 方程右边 = | 1217370 | X | − | 2618 | X |
| = | 1214752 | X |
| 120000000 | = | 1214752 | X |
| - | 1214752 | X | = | - | 120000000 |
| 120000000 | = | 1214752 | X |
| 1214752 | X | = | 120000000 |
| X | = | 120000000 | ÷ | 1214752 |
| = | 120000000 | × | 1 1214752 |
| = | 3750000 | × | 1 37961 |
| X | = | 3750000 37961 |
| X | = | 98.785596 |