| 3 | + | x | ÷ | 370 | − | x | ÷ | 270 | + | 1 | ÷ | 4 | − | x | ÷ | 160 | = | 0 |
| 方程左边 = | 3 | + | x | × | 1 370 | − | x | × | 1 270 | + | 1 4 | − | x | × | 1 160 |
| = | 13 4 | − | 1159 159840 | x |
13 4 | − | 1159 159840 | x | = | 0 |
| - | 1159 159840 | x | = | 0 | − | 13 4 |
| - | 1159 159840 | x | = | - | 13 4 |
13 4 | = | 1159 159840 | x |
1159 159840 | x | = | 13 4 |
| x | = | 13 4 | ÷ | 1159 159840 |
| = | 13 4 | × | 159840 1159 |
| = | 13 | × | 39960 1159 |
| x | = | 519480 1159 |
| x | = | 448.213978 |