| ( | 440 | × | 34 | − | x | ) | × | 9 10 | + | 8 | × | 34 | = | 285702 25 |
| 方程左边 = | ( | 440 | × | 34 | − | x | ) | × | 9 10 | + | 272 |
| ( | 440 | × | 34 | − | x | ) | × | 9 10 | + | 272 | = | 285702 25 |
| 方程左边 = | 440 | × | 34 | × | 9 10 | − | x | × | 9 10 | + | 272 |
| = | 13464 | − | x | × | 9 10 | + | 272 |
| = | 13736 | − | 9 10 | x |
| 13736 | − | 9 10 | x | = | 285702 25 |
| - | 9 10 | x | = | 285702 25 | − | 13736 |
| - | 9 10 | x | = | - | 57698 25 |
57698 25 | = | 9 10 | x |
9 10 | x | = | 57698 25 |
| x | = | 57698 25 | ÷ | 9 10 |
| = | 57698 25 | × | 10 9 |
| = | 57698 5 | × | 2 9 |
| x | = | 115396 45 |
| x | = | 2564.355556 |