| ( | 192539 | X | + | 180000 | ) | = | 22 | × | 275000 | X | ÷ | 100 |
| 方程左边 = | 192539 | X | + | 180000 |
| 192539 | X | + | 180000 | = | 22 | × | 275000 | X | ÷ | 100 |
| 方程右边 = | 60500 | X |
| 192539 | X | + | 180000 | = | 60500 | X |
| 192539 | X | − | 60500 | X | = | - | 180000 |
| 132039 | X | = | - | 180000 |
| X | = | - | 180000 | ÷ | 132039 |
| = | - | 180000 | × | 1 132039 |
| = | - | 20000 | × | 1 14671 |
| X | = | - | 20000 14671 |
| X | = | - 1.363234 |