| ( | X | − | 28133 25 | − | 5000 | ) | × | 3 100 | = | X | − | 116047 10 | − | 28133 25 |
| 方程左边 = | X | × | 3 100 | − | 28133 25 | × | 3 100 | − | 5000 | × | 3 100 |
| = | X | × | 3 100 | − | 84399 2500 | − | 150 |
| = | 3 100 | X | − | 459399 2500 |
3 100 | X | − | 459399 2500 | = | X | − | 116047 10 | − | 28133 25 |
| 方程右边 = | X | − | 636501 50 |
3 100 | X | − | 459399 2500 | = | X | − | 636501 50 |
3 100 | X | − | X | = | - | 636501 50 | + | 459399 2500 |
| - | 97 100 | X | = | - | 636501 50 | + | 459399 2500 |
| - | 97 100 | X | = | - | 31365651 2500 |
31365651 2500 | = | 97 100 | X |
97 100 | X | = | 31365651 2500 |
| X | = | 31365651 2500 | ÷ | 97 100 |
| = | 31365651 2500 | × | 100 97 |
| = | 31365651 25 | × | 1 97 |
| X | = | 31365651 2425 |
| X | = | 12934.289072 |