| ( | x | + | 316 | ) | ÷ | ( | 539 | + | x | ) | = | 60 |
| 方程两边同时乘以: | ( | 539 | + | x | ) |
| ( | x | + | 316 | ) | = | 60 | ( | 539 | + | x | ) |
| x | + | 316 | = | 60 | ( | 539 | + | x | ) |
| x | + | 316 | = | 60 | × | 539 | + | 60 | x |
| x | + | 316 | = | 32340 | + | 60 | x |
| x | − | 60 | x | = | 32340 | − | 316 |
| - | 59 | x | = | 32340 | − | 316 |
| - | 59 | x | = | 32024 |
| - | 32024 | = | 59 | x |
| 59 | x | = | - | 32024 |
| x | = | - | 32024 | ÷ | 59 |
| = | - | 32024 | × | 1 59 |
| x | = | - | 32024 59 |
| x | = | - 542.779661 |