| ( | - | 13 10 | ÷ | 6 | + | 27 20 | ÷ | 22 | ) | x | = | 14 | ÷ | 3 | + | 117 | ÷ | 44 |
| 方程左边 = | - | 13 10 | ÷ | 6 | × | x | + | 27 20 | ÷ | 22 | × | x |
| = | - | 13 60 | x | + | 27 440 | x |
| = | - | 41 264 | x |
| - | 41 264 | x | = | 14 | ÷ | 3 | + | 117 | ÷ | 44 |
| 方程右边 = | 14 3 | + | 117 44 |
| = | 967 132 |
| - | 41 264 | x | = | 967 132 |
| - | 967 132 | = | 41 264 | x |
41 264 | x | = | - | 967 132 |
| x | = | - | 967 132 | ÷ | 41 264 |
| = | - | 967 132 | × | 264 41 |
| = | - | 967 | × | 2 41 |
| x | = | - | 1934 41 |
| x | = | - 47.170732 |