| ( | ( | X | − | 82000 | ) | × | 1 20 | ) | + | X | = | 4822478 |
| 方程左边 = | ( | X | − | 82000 | ) | × | 1 20 | + | X |
| = | X | × | 1 20 | − | 82000 | × | 1 20 | + | X |
| = | X | × | 1 20 | − | 4100 | + | X |
| = | 21 20 | X | − | 4100 |
21 20 | X | − | 4100 | = | 4822478 |
21 20 | X | = | 4822478 | + | 4100 |
21 20 | X | = | 4826578 |
| X | = | 4826578 | ÷ | 21 20 |
| = | 4826578 | × | 20 21 |
| X | = | 96531560 21 |
| X | = | 4596740.952381 |