| X | ÷ | 174 | + | ( | 95 | − | X | ) | ÷ | 135 | = | 131 500 |
| 方程左边 = | 1 174 | X | + | 95 | × | 1 135 | − | X | × | 1 135 |
| = | 1 174 | X | + | 19 27 | − | X | × | 1 135 |
| = | - | 13 7830 | X | + | 19 27 |
| - | 13 7830 | X | + | 19 27 | = | 131 500 |
| - | 13 7830 | X | = | 131 500 | − | 19 27 |
| - | 13 7830 | X | = | - | 5963 13500 |
5963 13500 | = | 13 7830 | X |
13 7830 | X | = | 5963 13500 |
| X | = | 5963 13500 | ÷ | 13 7830 |
| = | 5963 13500 | × | 7830 13 |
| = | 5963 50 | × | 29 13 |
| X | = | 172927 650 |
| X | = | 266.041538 |