| 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 |