| X | ÷ | 135 | + | 100 | ÷ | 141 | − | 1 10 | = | 261 50000 | ( | 200 | + | X | ) |
| 方程左边 = | X | × | 1 135 | + | 100 141 | − | 1 10 |
| = | 1 135 | X | + | 859 1410 |
1 135 | X | + | 859 1410 | = | 261 50000 | ( | 200 | + | X | ) |
| 方程右边 = | 261 50000 | × | 200 | + | 261 50000 | X |
| = | 261 250 | + | 261 50000 | X |
1 135 | X | + | 859 1410 | = | 261 250 | + | 261 50000 | X |
1 135 | X | − | 261 50000 | X | = | 261 250 | − | 859 1410 |
2953 1350000 | X | = | 261 250 | − | 859 1410 |
2953 1350000 | X | = | 7663 17625 |
| X | = | 7663 17625 | ÷ | 2953 1350000 |
| = | 7663 17625 | × | 1350000 2953 |
| = | 7663 47 | × | 3600 2953 |
| X | = | 27586800 138791 |
| X | = | 198.76505 |