| ( | X | + | 12000 | − | 97 | − | 40331 100 | − | 5000 | ) | × | 3 100 | = | X |
| 方程左边 = | X | × | 3 100 | + | 12000 | × | 3 100 | − | 97 | × | 3 100 | − | 40331 100 | × | 3 100 | − | 5000 | × | 3 100 |
| = | X | × | 3 100 | + | 360 | − | 291 100 | − | 120993 10000 | − | 150 |
| = | 3 100 | X | + | 1949907 10000 |
3 100 | X | + | 1949907 10000 | = | X |
3 100 | X | − | X | = | - | 1949907 10000 |
| - | 97 100 | X | = | - | 1949907 10000 |
1949907 10000 | = | 97 100 | X |
97 100 | X | = | 1949907 10000 |
| X | = | 1949907 10000 | ÷ | 97 100 |
| = | 1949907 10000 | × | 100 97 |
| = | 1949907 100 | × | 1 97 |
| X | = | 1949907 9700 |
| X | = | 201.02134 |