| ( | 76 5 | − | x | ) | ÷ | 4 | = | ( | 88 5 | − | x | ) | ÷ | 7 |
| 方程左边 = | 76 5 | × | 1 4 | − | x | × | 1 4 |
| = | 19 5 | − | x | × | 1 4 |
19 5 | − | 1 4 | x | = | ( | 88 5 | − | x | ) | ÷ | 7 |
| 方程右边 = | 88 5 | × | 1 7 | − | x | × | 1 7 |
| = | 88 35 | − | x | × | 1 7 |
19 5 | − | 1 4 | x | = | 88 35 | − | 1 7 | x |
| - | 1 4 | x | + | 1 7 | x | = | 88 35 | − | 19 5 |
| - | 3 28 | x | = | 88 35 | − | 19 5 |
| - | 3 28 | x | = | - | 9 7 |
9 7 | = | 3 28 | x |
3 28 | x | = | 9 7 |
| x | = | 9 7 | ÷ | 3 28 |
| = | 9 7 | × | 28 3 |
| = | 3 | × | 4 |
| x | = | 12 |