| ( | 192539 | X | + | 180000 | ) | = | 1939 25 | × | 275000 | X | ÷ | 100 |
| 方程左边 = | 192539 | X | + | 180000 |
| 192539 | X | + | 180000 | = | 1939 25 | × | 275000 | X | ÷ | 100 |
| 方程右边 = | 213290 | X |
| 192539 | X | + | 180000 | = | 213290 | X |
| 192539 | X | − | 213290 | X | = | - | 180000 |
| - | 20751 | X | = | - | 180000 |
| 180000 | = | 20751 | X |
| 20751 | X | = | 180000 |
| X | = | 180000 | ÷ | 20751 |
| = | 180000 | × | 1 20751 |
| = | 60000 | × | 1 6917 |
| X | = | 60000 6917 |
| X | = | 8.674281 |