| i | − | 13 100 | ÷ | 14 100 | − | 13 100 | = | 5 | − | 51317 10000 | ÷ | 6183 1250 | − | 51317 10000 |
| 方程左边 = | i | − | 13 14 | − | 13 100 |
| = | i | − | 741 700 |
| i | − | 741 700 | = | 5 | − | 51317 10000 | ÷ | 6183 1250 | − | 51317 10000 |
| 方程右边 = | 5 | − | 51317 49464 | − | 51317 10000 |
| = | - | 72289261 61830000 |
| i | − | 741 700 | = | - | 72289261 61830000 |
| i | = | - | 72289261 61830000 | + | 741 700 |