| ( | ( | X | + | 800 | − | 2500 | − | 104263 20 | − | 222789 50 | ) | ( | 1 | − | 1 4 | ) | ) | ÷ | 27000 | = | 1 20 |
| 方程左边 = | ( | X | + | 800 | − | 2500 | − | 104263 20 | − | 222789 50 | ) | ( | 1 | − | 1 4 | ) | × | 1 27000 |
| = | X | ( | 1 | − | 1 4 | ) | × | 1 27000 | + | 800 | ( | 1 | − | 1 4 | ) | × | 1 27000 | − | 2500 | ( | 1 | − | 1 4 | ) | × | 1 27000 | − | 104263 20 | ( | 1 | − | 1 4 | ) | × | 1 27000 |
| = | X | ( | 1 | − | 1 4 | ) | × | 1 27000 | + | 4 135 | ( | 1 | − | 1 4 | ) | − | 5 54 | ( | 1 | − | 1 4 | ) | − | 104263 540000 | ( | 1 | − | 1 4 | ) | − | 74263 450000 | ( | 1 | − | 1 4 | ) |
| = | X | × | 1 | × | 1 27000 | − | X | × | 1 4 | × | 1 27000 | + | 4 135 | ( | 1 | − | 1 4 | ) | − | 5 54 | ( | 1 | − | 1 4 | ) | − | 104263 540000 | ( | 1 | − | 1 4 | ) |
| = | X | × | 1 27000 | − | X | × | 1 108000 | + | 4 135 | ( | 1 | − | 1 4 | ) | − | 5 54 | ( | 1 | − | 1 4 | ) | − | 104263 540000 | ( | 1 | − | 1 4 | ) | − | 74263 450000 | ( | 1 | − | 1 4 | ) |
| = | 1 36000 | X | + | 4 135 | ( | 1 | − | 1 4 | ) | − | 5 54 | ( | 1 | − | 1 4 | ) | − | 104263 540000 | ( | 1 | − | 1 4 | ) | − | 74263 450000 | ( | 1 | − | 1 4 | ) |
| = | 1 36000 | X | + | 4 135 | × | 1 | − | 4 135 | × | 1 4 | − | 5 54 | ( | 1 | − | 1 4 | ) | − | 104263 540000 | ( | 1 | − | 1 4 | ) | − | 74263 450000 | ( | 1 | − | 1 4 | ) |
| = | 1 36000 | X | + | 4 135 | − | 1 135 | − | 5 54 | ( | 1 | − | 1 4 | ) | − | 104263 540000 | ( | 1 | − | 1 4 | ) | − | 74263 450000 | ( | 1 | − | 1 4 | ) |
| = | 1 36000 | X | + | 1 45 | − | 5 54 | ( | 1 | − | 1 4 | ) | − | 104263 540000 | ( | 1 | − | 1 4 | ) | − | 74263 450000 | ( | 1 | − | 1 4 | ) |
| = | 1 36000 | X | + | 1 45 | − | 5 54 | × | 1 | + | 5 54 | × | 1 4 | − | 104263 540000 | ( | 1 | − | 1 4 | ) | − | 74263 450000 | ( | 1 | − | 1 4 | ) |
| = | 1 36000 | X | + | 1 45 | − | 5 54 | + | 5 216 | − | 104263 540000 | ( | 1 | − | 1 4 | ) | − | 74263 450000 | ( | 1 | − | 1 4 | ) |
| = | 1 36000 | X | − | 17 360 | − | 104263 540000 | ( | 1 | − | 1 4 | ) | − | 74263 450000 | ( | 1 | − | 1 4 | ) |
| = | 1 36000 | X | − | 17 360 | − | 104263 540000 | × | 1 | + | 104263 540000 | × | 1 4 | − | 74263 450000 | ( | 1 | − | 1 4 | ) |
| = | 1 36000 | X | − | 17 360 | − | 104263 540000 | + | 104263 2160000 | − | 74263 450000 | ( | 1 | − | 1 4 | ) |