| X | ÷ | 87 | − | 40 | ÷ | 1333 | − | 40 | ÷ | 1650 | = | 143 100000 | ( | X | + | 81 | ) |
| 方程左边 = | X | × | 1 87 | − | 40 1333 | − | 4 165 |
| = | 1 87 | X | − | 11932 219945 |
1 87 | X | − | 11932 219945 | = | 143 100000 | ( | X | + | 81 | ) |
| 方程右边 = | 143 100000 | X | + | 143 100000 | × | 81 |
| = | 143 100000 | X | + | 11583 100000 |
1 87 | X | − | 11932 219945 | = | 143 100000 | X | + | 11583 100000 |
1 87 | X | − | 143 100000 | X | = | 11583 100000 | + | 11932 219945 |
87559 8700000 | X | = | 11583 100000 | + | 11932 219945 |