| 260 | = | ( | 7 | P | − | 11689 25 | ) | × | 3 4 | + | 4584 25 |
| 方程右边 = | 7 | P | × | 3 4 | − | 11689 25 | × | 3 4 | + | 4584 25 |
| = | 21 4 | P | − | 35067 100 | + | 4584 25 |
| = | 21 4 | P | − | 16731 100 |
| 260 | = | 21 4 | P | − | 16731 100 |
| - | 21 4 | P | = | - | 16731 100 | − | 260 |
| - | 21 4 | P | = | - | 42731 100 |
42731 100 | = | 21 4 | P |
21 4 | P | = | 42731 100 |
| P | = | 42731 100 | ÷ | 21 4 |
| = | 42731 100 | × | 4 21 |
| = | 42731 25 | × | 1 21 |
| P | = | 42731 525 |
| P | = | 81.392381 |