| 86 | ÷ | 100 | × | x | + | 7 | = | 92 | ÷ | 100 | × | x | + | 4 |
| 方程左边 = | 43 50 | x | + | 7 |
43 50 | x | + | 7 | = | 92 | ÷ | 100 | × | x | + | 4 |
| 方程右边 = | 23 25 | x | + | 4 |
43 50 | x | + | 7 | = | 23 25 | x | + | 4 |
43 50 | x | − | 23 25 | x | = | 4 | − | 7 |
| - | 3 50 | x | = | 4 | − | 7 |
| - | 3 50 | x | = | - | 3 |
| 3 | = | 3 50 | x |
3 50 | x | = | 3 |
| x | = | 3 | ÷ | 3 50 |
| = | 3 | × | 50 3 |
| = | 1 | × | 50 |
| x | = | 50 |