| ( | 5 | × | 220 | + | 92 | x | ) | ÷ | 407 10 | = | ( | 92 | ( | 30 | − | x | ) | + | 80 | ( | 10 | + | x | ) | ) | ÷ | 407 10 |
| 方程左边 = | 5 | × | 220 | × | 10 407 | + | 92 | x | × | 10 407 |
| = | 1000 37 | + | 920 407 | x |
1000 37 | + | 920 407 | x | = | ( | 92 | ( | 30 | − | x | ) | + | 80 | ( | 10 | + | x | ) | ) | ÷ | 407 10 |
| 方程右边 = | 92 | ( | 30 | − | x | ) | × | 10 407 | + | 80 | ( | 10 | + | x | ) | × | 10 407 |
| = | 920 407 | ( | 30 | − | x | ) | + | 800 407 | ( | 10 | + | x | ) |
| = | 920 407 | × | 30 | − | 920 407 | x | + | 800 407 | ( | 10 | + | x | ) |
| = | 27600 407 | − | 920 407 | x | + | 800 407 | ( | 10 | + | x | ) |
| = | 27600 407 | − | 920 407 | x | + | 800 407 | × | 10 | + | 800 407 | x |
| = | 27600 407 | − | 920 407 | x | + | 8000 407 | + | 800 407 | x |
| = | 35600 407 | − | 120 407 | x |
1000 37 | + | 920 407 | x | = | 35600 407 | − | 120 407 | x |
920 407 | x | + | 120 407 | x | = | 35600 407 | − | 1000 37 |
1040 407 | x | = | 35600 407 | − | 1000 37 |
1040 407 | x | = | 24600 407 |
| x | = | 24600 407 | ÷ | 1040 407 |
| = | 24600 407 | × | 407 1040 |
| = | 615 | × | 1 26 |
| x | = | 615 26 |
| x | = | 23.653846 |