| ( | 176349 25 | − | X | − | 101058 25 | ) | ÷ | 101058 25 | × | 17 20 | = | ( | 108351 50 | − | 23779 100 | + | X | − | 6231 2 | ) | ÷ | 6231 2 |
| 方程左边 = | ( | 176349 25 | − | X | − | 101058 25 | ) | × | 85 404232 |
| ( | 176349 25 | − | X | − | 101058 25 | ) | × | 85 404232 | = | ( | 108351 50 | − | 23779 100 | + | X | − | 6231 2 | ) | ÷ | 6231 2 |
| 方程左边 = | 176349 25 | × | 85 404232 | − | X | × | 85 404232 | − | 101058 25 | × | 85 404232 |
| = | 999311 673720 | − | X | × | 85 404232 | − | 286331 336860 |