| ( | 82661 | − | 3 2 | X | ) | × | 42 5 | ÷ | 97 5 | × | 9 10 | = | 18696 | + | 8 | X |
| 方程左边 = | ( | 82661 | − | 3 2 | X | ) | × | 189 485 |
| ( | 82661 | − | 3 2 | X | ) | × | 189 485 | = | 18696 | + | 8 | X |
| 方程左边 = | 82661 | × | 189 485 | − | 3 2 | X | × | 189 485 |
| = | 15622929 485 | − | 567 970 | X |
15622929 485 | − | 567 970 | X | = | 18696 | + | 8 | X |
| - | 567 970 | X | − | 8 | X | = | 18696 | − | 15622929 485 |
| - | 8327 970 | X | = | 18696 | − | 15622929 485 |
| - | 8327 970 | X | = | - | 6555369 485 |
6555369 485 | = | 8327 970 | X |
8327 970 | X | = | 6555369 485 |
| X | = | 6555369 485 | ÷ | 8327 970 |
| = | 6555369 485 | × | 970 8327 |
| = | 6555369 | × | 2 8327 |
| X | = | 13110738 8327 |
| X | = | 1574.485169 |