| ( | 3500 | × | 12 | × | 9 10 | − | 70 100 | × | 89 | X | × | 159 2500 | ) | ÷ | ( | 30 100 | × | 89 | X | + | 5 100 | × | 89 | X | ) | = | 19 500 |
| 方程两边同时乘以: | ( | 30 100 | × | 89 | X | + | 5 100 | × | 89 | X | ) |
| ( | 3500 | × | 12 | × | 9 10 | − | 70 100 | × | 89 | X | × | 159 2500 | ) | = | 19 500 | ( | 30 100 | × | 89 | X | + | 5 100 | × | 89 | X | ) |
| 3500 | × | 12 | × | 9 10 | − | 70 100 | × | 89 | X | × | 159 2500 | = | 19 500 | ( | 30 100 | × | 89 | X | + | 5 100 | × | 89 | X | ) |
| 3500 | × | 12 | × | 9 10 | − | 70 100 | × | 89 | X | × | 159 2500 | = | 19 500 | × | 30 100 | × | 89 | X | + | 19 500 | × | 5 100 | × | 89 | X |
| 37800 | − | 99057 25000 | X | = | 5073 5000 | X | + | 1691 10000 | X |
| 37800 | − | 99057 25000 | X | = | 11837 10000 | X |
| - | 99057 25000 | X | − | 11837 10000 | X | = | - | 37800 |
| - | 257299 50000 | X | = | - | 37800 |
| 37800 | = | 257299 50000 | X |
257299 50000 | X | = | 37800 |
| X | = | 37800 | ÷ | 257299 50000 |
| = | 37800 | × | 50000 257299 |
| = | 5400 | × | 50000 36757 |
| X | = | 270000000 36757 |
| X | = | 7345.539625 |