| ( | 82661 | − | 3 2 | X | ) | × | 42 5 | ÷ | 97 5 | × | 9 10 | = | 18696 | + | 7 | X |
| 方程左边 = | ( | 82661 | − | 3 2 | X | ) | × | 189 485 |
| ( | 82661 | − | 3 2 | X | ) | × | 189 485 | = | 18696 | + | 7 | X |
| 方程左边 = | 82661 | × | 189 485 | − | 3 2 | X | × | 189 485 |
| = | 15622929 485 | − | 567 970 | X |
15622929 485 | − | 567 970 | X | = | 18696 | + | 7 | X |
| - | 567 970 | X | − | 7 | X | = | 18696 | − | 15622929 485 |
| - | 7357 970 | X | = | 18696 | − | 15622929 485 |
| - | 7357 970 | X | = | - | 6555369 485 |
6555369 485 | = | 7357 970 | X |
7357 970 | X | = | 6555369 485 |
| X | = | 6555369 485 | ÷ | 7357 970 |
| = | 6555369 485 | × | 970 7357 |
| = | 6555369 | × | 2 7357 |
| X | = | 13110738 7357 |
| X | = | 1782.076662 |