| ( | 93474 | − | 3 2 | X | ) | × | 44 5 | ÷ | 104 5 | × | 9 10 | = | 22994 | + | 7 | X |
| 方程左边 = | ( | 93474 | − | 3 2 | X | ) | × | 99 260 |
| ( | 93474 | − | 3 2 | X | ) | × | 99 260 | = | 22994 | + | 7 | X |
| 方程左边 = | 93474 | × | 99 260 | − | 3 2 | X | × | 99 260 |
| = | 4626963 130 | − | 297 520 | X |
4626963 130 | − | 297 520 | X | = | 22994 | + | 7 | X |
| - | 297 520 | X | − | 7 | X | = | 22994 | − | 4626963 130 |
| - | 3937 520 | X | = | 22994 | − | 4626963 130 |
| - | 3937 520 | X | = | - | 1637743 130 |
1637743 130 | = | 3937 520 | X |
3937 520 | X | = | 1637743 130 |
| X | = | 1637743 130 | ÷ | 3937 520 |
| = | 1637743 130 | × | 520 3937 |
| = | 1637743 | × | 4 3937 |
| X | = | 6550972 3937 |
| X | = | 1663.950216 |