| 10000 | ÷ | ( | 1 | + | Y | ) | − | 13 50 | Y | = | 37 50 | × | 100000 |
| 方程两边同时乘以: | ( | 1 | + | Y | ) |
| 10000 | − | 13 50 | Y | ( | 1 | + | Y | ) | = | 37 50 | × | 100000 | ( | 1 | + | Y | ) |
| 10000 | − | 13 50 | Y | × | 1 | − | 13 50 | Y | Y | = | 37 50 | × | 100000 | ( | 1 | + | Y | ) |
| 10000 | − | 13 50 | Y | × | 1 | − | 13 50 | Y | Y | = | 37 50 | × | 100000 | × | 1 | + | 37 50 | × | 100000 | Y |
| 10000 | − | 13 50 | Y | − | 13 50 | Y | Y | = | 74000 | + | 74000 | Y |