| 7272 | × | 377 | = | m | × | 1 | ( | 50 | − | 27 | ) |
| 方程左边 = | 2741544 |
| 2741544 | = | m | × | 1 | ( | 50 | − | 27 | ) |
| 方程右边 = | m | × | 1 | × | 50 | − | m | × | 1 | × | 27 |
| = | m | × | 50 | − | m | × | 27 |
| = | 23 | m |
| 2741544 | = | 23 | m |
| - | 23 | m | = | - | 2741544 |
| 2741544 | = | 23 | m |
| 23 | m | = | 2741544 |
| m | = | 2741544 | ÷ | 23 |
| = | 2741544 | × | 1 23 |
| m | = | 2741544 23 |
| m | = | 119197.565217 |