| X | ÷ | 135 | − | 10 | ÷ | 125 | − | ( | 100 | − | X | ) | ÷ | 340 | = | 119 500 |
| 方程左边 = | X | × | 1 135 | − | 2 25 | − | ( | 100 | − | X | ) | × | 1 340 |
1 135 | X | − | 2 25 | − | ( | 100 | − | X | ) | × | 1 340 | = | 119 500 |
| 方程左边 = | 1 135 | X | − | 2 25 | − | 100 | × | 1 340 | + | X | × | 1 340 |
| = | 1 135 | X | − | 2 25 | − | 5 17 | + | X | × | 1 340 |
| = | 19 1836 | X | − | 159 425 |
19 1836 | X | − | 159 425 | = | 119 500 |
19 1836 | X | = | 119 500 | + | 159 425 |
19 1836 | X | = | 5203 8500 |
| X | = | 5203 8500 | ÷ | 19 1836 |
| = | 5203 8500 | × | 1836 19 |
| = | 5203 125 | × | 27 19 |
| X | = | 140481 2375 |
| X | = | 59.149895 |