| 31 | × | 37 100 | × | 41 50 | × | 67 10 | − | 30 | − | 31 | = | x | × | 37 100 | × | 41 50 | × | 67 10 | − | 26 | − | 22 | − | 1 |
| 方程左边 = | 3150809 50000 | − | 30 | − | 31 |
| = | 100809 50000 |
100809 50000 | = | x | × | 37 100 | × | 41 50 | × | 67 10 | − | 26 | − | 22 | − | 1 |
| 方程右边 = | x | × | 101639 50000 | − | 26 | − | 22 | − | 1 |
| = | 101639 50000 | x | − | 49 |
100809 50000 | = | 101639 50000 | x | − | 49 |
| - | 101639 50000 | x | = | - | 49 | − | 100809 50000 |
| - | 101639 50000 | x | = | - | 2550809 50000 |
2550809 50000 | = | 101639 50000 | x |
101639 50000 | x | = | 2550809 50000 |
| x | = | 2550809 50000 | ÷ | 101639 50000 |
| = | 2550809 50000 | × | 50000 101639 |
| = | 2550809 | × | 1 101639 |
| x | = | 2550809 101639 |
| x | = | 25.096754 |