| ( | 797760 | + | X | ) | ÷ | 3 | = | ( | 204521621 100 | + | 2678400 | − | X | ) | ÷ | 1517 100 | × | 3 |
| 方程左边 = | 797760 | × | 1 3 | + | X | × | 1 3 |
| = | 265920 | + | X | × | 1 3 |
| 265920 | + | 1 3 | X | = | ( | 204521621 100 | + | 2678400 | − | X | ) | ÷ | 1517 100 | × | 3 |
| 方程右边 = | ( | 204521621 100 | + | 2678400 | − | X | ) | × | 300 1517 |
| 265920 | + | 1 3 | X | = | ( | 204521621 100 | + | 2678400 | − | X | ) | × | 300 1517 |
| 方程右边 = | 204521621 100 | × | 300 1517 | + | 2678400 | × | 300 1517 | − | X | × | 300 1517 |