| X | × | 59 50 | × | 21 20 | + | 38 | + | 139 5 | = | 20682 25 |
| 方程左边 = | X | × | 1239 1000 | + | 38 | + | 139 5 |
| = | 1239 1000 | X | + | 329 5 |
1239 1000 | X | + | 329 5 | = | 20682 25 |
1239 1000 | X | = | 20682 25 | − | 329 5 |
1239 1000 | X | = | 19037 25 |
| X | = | 19037 25 | ÷ | 1239 1000 |
| = | 19037 25 | × | 1000 1239 |
| = | 19037 | × | 40 1239 |
| X | = | 761480 1239 |
| X | = | 614.592413 |