| x | − | 5478 25 | − | ( | x | − | 5478 25 | − | 5000 | ) | × | 3 100 | = | 4600 |
| 方程左边 = | x | − | 5478 25 | − | x | × | 3 100 | + | 5478 25 | × | 3 100 | + | 5000 | × | 3 100 |
| = | x | − | 5478 25 | − | x | × | 3 100 | + | 8217 1250 | + | 150 |
| = | 97 100 | x | − | 78183 1250 |
97 100 | x | − | 78183 1250 | = | 4600 |
97 100 | x | = | 4600 | + | 78183 1250 |
97 100 | x | = | 5828183 1250 |
| x | = | 5828183 1250 | ÷ | 97 100 |
| = | 5828183 1250 | × | 100 97 |
| = | 5828183 25 | × | 2 97 |
| x | = | 11656366 2425 |
| x | = | 4806.748866 |