| x | = | 105 | ( | 105 | ( | 105 | − | 38 | ) | ( | 105 | − | 40 | ) | ( | 105 | − | 27 | ) | ) |
| 方程右边 = | 105 | × | 105 | ( | 105 | − | 38 | ) | ( | 105 | − | 40 | ) | ( | 105 | − | 27 | ) |
| = | 11025 | ( | 105 | − | 38 | ) | ( | 105 | − | 40 | ) | ( | 105 | − | 27 | ) |
| = | 11025 | × | 105 | ( | 105 | − | 40 | ) | ( | 105 | − | 27 | ) | − | 11025 | × | 38 | ( | 105 | − | 40 | ) | ( | 105 | − | 27 | ) |
| = | 1157625 | ( | 105 | − | 40 | ) | ( | 105 | − | 27 | ) | − | 418950 | ( | 105 | − | 40 | ) | ( | 105 | − | 27 | ) |
| = | 1157625 | × | 105 | ( | 105 | − | 27 | ) | − | 1157625 | × | 40 | ( | 105 | − | 27 | ) | − | 418950 | ( | 105 | − | 40 | ) | ( | 105 | − | 27 | ) |
| = | 121550625 | ( | 105 | − | 27 | ) | − | 46305000 | ( | 105 | − | 27 | ) | − | 418950 | ( | 105 | − | 40 | ) | ( | 105 | − | 27 | ) |
| = | 121550625 | × | 105 | − | 121550625 | × | 27 | − | 46305000 | ( | 105 | − | 27 | ) | − | 418950 | ( | 105 | − | 40 | ) | ( | 105 | − | 27 | ) |