| ( | 838613 | − | X | ) | ÷ | X | = | 111 200 |
| 方程两边同时乘以: | X |
| ( | 838613 | − | X | ) | = | 111 200 | X |
| 838613 | − | X | = | 111 200 | X |
| - | X | − | 111 200 | X | = | - | 838613 |
| - | 311 200 | X | = | - | 838613 |
| 838613 | = | 311 200 | X |
311 200 | X | = | 838613 |
| X | = | 838613 | ÷ | 311 200 |
| = | 838613 | × | 200 311 |
| X | = | 167722600 311 |
| X | = | 539300.96463 |