| ( | X | − | X | ÷ | 109 100 | × | 3 100 | ) | × | 1 50 | = | 5397249 100 |
| 方程左边 = | X | × | 1 50 | − | X | ÷ | 109 100 | × | 3 100 | × | 1 50 |
| = | X | × | 1 50 | − | X | × | 3 5450 |
| = | 53 2725 | X |
53 2725 | X | = | 5397249 100 |
| X | = | 5397249 100 | ÷ | 53 2725 |
| = | 5397249 100 | × | 2725 53 |
| = | 5397249 4 | × | 109 53 |
| X | = | 588300141 212 |
| X | = | 2775000.665094 |