| X | − | X | ÷ | 101 100 | × | 1 100 | − | X | ÷ | 101 100 | × | 4 5 | × | 2 | = | 3500 | × | 12 |
| 方程左边 = | X | − | X | × | 1 101 | − | X | × | 160 101 |
| = | - | 60 101 | X |
| - | 60 101 | X | = | 3500 | × | 12 |
| 方程右边 = | 42000 |
| - | 60 101 | X | = | 42000 |
| - | 42000 | = | 60 101 | X |
60 101 | X | = | - | 42000 |
| X | = | - | 42000 | ÷ | 60 101 |
| = | - | 42000 | × | 101 60 |
| = | - | 700 | × | 101 |
| X | = | - | 70700 |