| y | = | 100 | − | 1997500 | ÷ | ( | 14000 | + | 5040 | + | 19975 | ) |
| 方程两边同时乘以: | ( | 14000 | + | 5040 | + | 19975 | ) |
| y | ( | 14000 | + | 5040 | + | 19975 | ) | = | 100 | ( | 14000 | + | 5040 | + | 19975 | ) | − | 1997500 |
| y | × | 14000 | + | y | × | 5040 | + | y | × | 19975 | = | 100 | ( | 14000 | + | 5040 | + | 19975 | ) | − | 1997500 |
| y | × | 14000 | + | y | × | 5040 | + | y | × | 19975 | = | 100 | × | 14000 | + | 100 | × | 5040 | + | 100 | × | 19975 | − | 1997500 |
| y | × | 14000 | + | y | × | 5040 | + | y | × | 19975 | = | 1400000 | + | 504000 | + | 1997500 | − | 1997500 |
| 39015 | y | = | 1904000 |
| y | = | 1904000 | ÷ | 39015 |
| = | 1904000 | × | 1 39015 |
| = | 22400 | × | 1 459 |
| y | = | 22400 459 |
| y | = | 48.801743 |