| ( | X | − | 24633 25 | − | 5000 | ) | × | 3 100 | = | X | − | 63547 10 | − | 24633 25 |
| 方程左边 = | X | × | 3 100 | − | 24633 25 | × | 3 100 | − | 5000 | × | 3 100 |
| = | X | × | 3 100 | − | 73899 2500 | − | 150 |
| = | 3 100 | X | − | 448899 2500 |
3 100 | X | − | 448899 2500 | = | X | − | 63547 10 | − | 24633 25 |
| 方程右边 = | X | − | 367001 50 |
3 100 | X | − | 448899 2500 | = | X | − | 367001 50 |
3 100 | X | − | X | = | - | 367001 50 | + | 448899 2500 |
| - | 97 100 | X | = | - | 367001 50 | + | 448899 2500 |
| - | 97 100 | X | = | - | 17901151 2500 |
17901151 2500 | = | 97 100 | X |
97 100 | X | = | 17901151 2500 |
| X | = | 17901151 2500 | ÷ | 97 100 |
| = | 17901151 2500 | × | 100 97 |
| = | 17901151 25 | × | 1 97 |
| X | = | 17901151 2425 |
| X | = | 7381.917938 |