| ( | 2600 | × | 12 | × | 9 10 | − | 70 100 | × | 130 | X | × | 32 500 | ) | ÷ | ( | 30 100 | × | 130 | X | + | 5 100 | × | 130 | X | ) | = | 0 |
| 方程两边同时乘以: | ( | 30 100 | × | 130 | X | + | 5 100 | × | 130 | X | ) |
| ( | 2600 | × | 12 | × | 9 10 | − | 70 100 | × | 130 | X | × | 32 500 | ) | = | 0 |
| 2600 | × | 12 | × | 9 10 | − | 70 100 | × | 130 | X | × | 32 500 | = | 0 |
| 28080 | − | 728 125 | X | = | 0 |
| - | 728 125 | X | = | 0 | − | 28080 |
| - | 728 125 | X | = | - | 28080 |
| 28080 | = | 728 125 | X |
728 125 | X | = | 28080 |
| X | = | 28080 | ÷ | 728 125 |
| = | 28080 | × | 125 728 |
| = | 270 | × | 125 7 |
| X | = | 33750 7 |
| X | = | 4821.428571 |