| X | ÷ | 13 100 | + | ( | 468921 1000 | − | X | ) | ÷ | 9 100 | = | 4103079 1000 |
| 方程左边 = | 100 13 | X | + | 468921 1000 | × | 100 9 | − | X | × | 100 9 |
| = | 100 13 | X | + | 156307 30 | − | X | × | 100 9 |
| = | - | 400 117 | X | + | 156307 30 |
| - | 400 117 | X | + | 156307 30 | = | 4103079 1000 |
| - | 400 117 | X | = | 4103079 1000 | − | 156307 30 |
| - | 400 117 | X | = | - | 3321463 3000 |
3321463 3000 | = | 400 117 | X |
400 117 | X | = | 3321463 3000 |
| X | = | 3321463 3000 | ÷ | 400 117 |
| = | 3321463 3000 | × | 117 400 |
| = | 3321463 1000 | × | 39 400 |
| X | = | 129537057 400000 |
| X | = | 323.842643 |