| 396000 | × | 731 | = | 143 10 | × | 300 | × | 186 | ( | 360 | − | 186 | × | 1 2 | ) | + | 360 | x | × | 320 |
| 方程左边 = | 289476000 |
| 289476000 | = | 143 10 | × | 300 | × | 186 | ( | 360 | − | 186 | × | 1 2 | ) | + | 360 | x | × | 320 |
| 方程右边 = | 797940 | ( | 360 | − | 186 | × | 1 2 | ) | + | 115200 | x |
| 289476000 | = | 797940 | ( | 360 | − | 186 | × | 1 2 | ) | + | 115200 | x |
| 方程右边 = | 797940 | × | 360 | − | 797940 | × | 186 | × | 1 2 | + | 115200 | x |
| = | 287258400 | − | 74208420 | + | 115200 | x |
| = | 213049980 | + | 115200 | x |
| 289476000 | = | 213049980 | + | 115200 | x |
| - | 115200 | x | = | 213049980 | − | 289476000 |
| - | 115200 | x | = | - | 76426020 |
| 76426020 | = | 115200 | x |
| 115200 | x | = | 76426020 |
| x | = | 76426020 | ÷ | 115200 |
| = | 76426020 | × | 1 115200 |
| = | 424589 | × | 1 640 |
| x | = | 424589 640 |
| x | = | 663.420313 |