| ( | X | − | 22661 20 | − | 5000 | ) | × | 1 10 | = | X | − | 41961 4 | − | 22661 20 |
| 方程左边 = | X | × | 1 10 | − | 22661 20 | × | 1 10 | − | 5000 | × | 1 10 |
| = | X | × | 1 10 | − | 22661 200 | − | 500 |
| = | 1 10 | X | − | 122661 200 |
1 10 | X | − | 122661 200 | = | X | − | 41961 4 | − | 22661 20 |
| 方程右边 = | X | − | 116233 10 |
1 10 | X | − | 122661 200 | = | X | − | 116233 10 |
1 10 | X | − | X | = | - | 116233 10 | + | 122661 200 |
| - | 9 10 | X | = | - | 116233 10 | + | 122661 200 |
| - | 9 10 | X | = | - | 2201999 200 |
2201999 200 | = | 9 10 | X |
9 10 | X | = | 2201999 200 |
| X | = | 2201999 200 | ÷ | 9 10 |
| = | 2201999 200 | × | 10 9 |
| = | 2201999 20 | × | 1 9 |
| X | = | 2201999 180 |
| X | = | 12233.327778 |