| 5 | ÷ | 131 | − | 35 | ÷ | 2000 | − | 40 | ÷ | 1650 | + | X | ÷ | 126 | + | 8 | ÷ | 87 | = | 243 100000 | ( | 88 | + | X | ) |
| 方程左边 = | 5 131 | − | 7 400 | − | 4 165 | + | X | × | 1 126 | + | 8 87 |
| = | 1477317 16715600 | + | 1 126 | X |
1477317 16715600 | + | 1 126 | X | = | 243 100000 | ( | 88 | + | X | ) |
| 方程右边 = | 243 100000 | × | 88 | + | 243 100000 | X |
| = | 2673 12500 | + | 243 100000 | X |
1477317 16715600 | + | 1 126 | X | = | 2673 12500 | + | 243 100000 | X |
1 126 | X | − | 243 100000 | X | = | 2673 12500 | − | 1477317 16715600 |
34691 6300000 | X | = | 2673 12500 | − | 1477317 16715600 |