| X | − | X | × | 13 200 | − | ( | X | + | 1582847 | ) | × | 3 10000 | = | 1582847 |
| 方程左边 = | 187 200 | X | − | ( | X | + | 1582847 | ) | × | 3 10000 |
187 200 | X | − | ( | X | + | 1582847 | ) | × | 3 10000 | = | 1582847 |
| 方程左边 = | 187 200 | X | − | X | × | 3 10000 | − | 1582847 | × | 3 10000 |
| = | 187 200 | X | − | X | × | 3 10000 | − | 4748541 10000 |
| = | 9347 10000 | X | − | 4748541 10000 |
9347 10000 | X | − | 4748541 10000 | = | 1582847 |
9347 10000 | X | = | 1582847 | + | 4748541 10000 |