| X | ÷ | ( | X | − | 207 4 | ) | = | 271 100 |
| 方程两边同时乘以: | ( | X | − | 207 4 | ) |
| X | = | 271 100 | ( | X | − | 207 4 | ) |
| X | = | 271 100 | X | − | 271 100 | × | 207 4 |
| X | = | 271 100 | X | − | 56097 400 |
| X | − | 271 100 | X | = | - | 56097 400 |
| - | 171 100 | X | = | - | 56097 400 |
56097 400 | = | 171 100 | X |
171 100 | X | = | 56097 400 |
| X | = | 56097 400 | ÷ | 171 100 |
| = | 56097 400 | × | 100 171 |
| = | 6233 4 | × | 1 19 |
| X | = | 6233 76 |
| X | = | 82.013158 |