| 55 | × | 300 | × | 3 5 | − | ( | X | − | 55 | ) | = | 300 | X | × | 7 20 |
| 方程左边 = | 9900 | − | ( | X | − | 55 | ) |
| 9900 | − | ( | X | − | 55 | ) | = | 300 | X | × | 7 20 |
| 方程左边 = | 9900 | − | X | + | 55 |
| = | 9955 | − | X |
| 9955 | − | X | = | 300 | X | × | 7 20 |
| 方程右边 = | 105 | X |
| 9955 | − | X | = | 105 | X |
| - | X | − | 105 | X | = | - | 9955 |
| - | 106 | X | = | - | 9955 |
| 9955 | = | 106 | X |
| 106 | X | = | 9955 |
| X | = | 9955 | ÷ | 106 |
| = | 9955 | × | 1 106 |
| X | = | 9955 106 |
| X | = | 93.915094 |