| x | ÷ | 176 | + | ( | 1049 1000 | − | x | ) | ÷ | 397 | = | 61 500 | × | 27 625 |
| 方程左边 = | 1 176 | x | + | 1049 1000 | × | 1 397 | − | x | × | 1 397 |
| = | 1 176 | x | + | 1049 397000 | − | x | × | 1 397 |
| = | 221 69872 | x | + | 1049 397000 |
221 69872 | x | + | 1049 397000 | = | 61 500 | × | 27 625 |
| 方程右边 = | 1647 312500 |
221 69872 | x | + | 1049 397000 | = | 1647 312500 |
221 69872 | x | = | 1647 312500 | − | 1049 397000 |