| 120 | X | + | 232 | ( | 2040781 100 | − | X | ) | = | 16748136 25 |
| 方程左边 = | 120 | X | + | 232 | × | 2040781 100 | − | 232 | X |
| = | 120 | X | + | 118365298 25 | − | 232 | X |
| = | - | 112 | X | + | 118365298 25 |
| - | 112 | X | + | 118365298 25 | = | 16748136 25 |
| - | 112 | X | = | 16748136 25 | − | 118365298 25 |
| - | 112 | X | = | - | 101617162 25 |
101617162 25 | = | 112 | X |
| 112 | X | = | 101617162 25 |
| X | = | 101617162 25 | ÷ | 112 |
| = | 101617162 25 | × | 1 112 |
| = | 50808581 25 | × | 1 56 |
| X | = | 50808581 1400 |
| X | = | 36291.843571 |