| 247456 | X | = | 1672 | ( | 140 | − | 1 2 | X | ) | + | 6782400 |
| 方程右边 = | 1672 | × | 140 | − | 1672 | × | 1 2 | X | + | 6782400 |
| = | 234080 | − | 836 | X | + | 6782400 |
| = | 7016480 | − | 836 | X |
| 247456 | X | = | 7016480 | − | 836 | X |
| 247456 | X | + | 836 | X | = | 7016480 |
| 248292 | X | = | 7016480 |
| X | = | 7016480 | ÷ | 248292 |
| = | 7016480 | × | 1 248292 |
| = | 1754120 | × | 1 62073 |
| X | = | 1754120 62073 |
| X | = | 28.258985 |