| ( | x | − | 21883 250 | ) | × | 60 | − | ( | 21883 250 | × | 60 | × | 1 4000 | + | x | × | 60 | × | 1 4000 | ) | = | - | 3 |
| 方程左边 = | x | × | 60 | − | 21883 250 | × | 60 | − | ( | 21883 250 | × | 60 | × | 1 4000 | + | x | × | 60 | × | 1 4000 | ) |
| = | x | × | 60 | − | 131298 25 | − | ( | 21883 250 | × | 60 | × | 1 4000 | + | x | × | 60 | × | 1 4000 | ) |
| = | 60 | x | − | 131298 25 | − | 21883 250 | × | 60 | × | 1 4000 | − | x | × | 60 | × | 1 4000 |
| = | 60 | x | − | 131298 25 | − | 65649 50000 | − | x | × | 3 200 |
| = | 11997 200 | x | − | 262661649 50000 |
11997 200 | x | − | 262661649 50000 | = | - | 3 |
11997 200 | x | = | - | 3 | + | 262661649 50000 |
11997 200 | x | = | 262511649 50000 |
| x | = | 262511649 50000 | ÷ | 11997 200 |
| = | 262511649 50000 | × | 200 11997 |
| = | 29167961 250 | × | 1 1333 |
| x | = | 29167961 333250 |
| x | = | 87.525764 |