| ( | X | − | 160239 100 | − | 5000 | ) | × | 3 100 | = | X | − | 171441 20 | − | 160239 100 |
| 方程左边 = | X | × | 3 100 | − | 160239 100 | × | 3 100 | − | 5000 | × | 3 100 |
| = | X | × | 3 100 | − | 480717 10000 | − | 150 |
| = | 3 100 | X | − | 1980717 10000 |
3 100 | X | − | 1980717 10000 | = | X | − | 171441 20 | − | 160239 100 |
| 方程右边 = | X | − | 254361 25 |
3 100 | X | − | 1980717 10000 | = | X | − | 254361 25 |
3 100 | X | − | X | = | - | 254361 25 | + | 1980717 10000 |
| - | 97 100 | X | = | - | 254361 25 | + | 1980717 10000 |
| - | 97 100 | X | = | - | 99763683 10000 |
99763683 10000 | = | 97 100 | X |
97 100 | X | = | 99763683 10000 |
| X | = | 99763683 10000 | ÷ | 97 100 |
| = | 99763683 10000 | × | 100 97 |
| = | 99763683 100 | × | 1 97 |
| X | = | 99763683 9700 |
| X | = | 10284.915773 |