| ( | 76 | + | x | ) | ( | 104 | + | 1 4 | x | ) | = | 76 | × | 104 | × | 550 | ÷ | 1976 5 |
| 方程左边 = | 76 | ( | 104 | + | 1 4 | x | ) | + | x | ( | 104 | + | 1 4 | x | ) |
| = | 76 | × | 104 | + | 76 | × | 1 4 | x | + | x | ( | 104 | + | 1 4 | x | ) |
| = | 7904 | + | 19 | x | + | x | ( | 104 | + | 1 4 | x | ) |
| = | 7904 | + | 19 | x | + | x | × | 104 | + | x | × | 1 4 | x |
| = | 7904 | + | 123 | x | + | x | × | 1 4 | x |
| 7904 | + | 123 | x | + | x | × | 1 4 | x | = | 76 | × | 104 | × | 550 | ÷ | 1976 5 |
| 方程右边 = | 11000 |
| 7904 | + | 123 | x | + | x | × | 1 4 | x | = | 11000 |