| X | − | X | × | 5 100 | − | X | ÷ | 109 100 | × | 24727 1000000 | = | 27456039 100 |
| 方程左边 = | X | − | X | × | 5 100 | − | X | × | 24727 1090000 |
| = | 1010773 1090000 | X |
1010773 1090000 | X | = | 27456039 100 |
| X | = | 27456039 100 | ÷ | 1010773 1090000 |
| = | 27456039 100 | × | 1090000 1010773 |
| = | 27456039 | × | 10900 1010773 |
| X | = | 299270825100 1010773 |