| 28 | × | 73 10 | + | 1199 100 | c | = | ( | 28 | + | c | ) | × | 399 50 |
| 方程左边 = | 1022 5 | + | 1199 100 | c |
1022 5 | + | 1199 100 | c | = | ( | 28 | + | c | ) | × | 399 50 |
| 方程右边 = | 28 | × | 399 50 | + | c | × | 399 50 |
| = | 5586 25 | + | c | × | 399 50 |
1022 5 | + | 1199 100 | c | = | 5586 25 | + | 399 50 | c |
1199 100 | c | − | 399 50 | c | = | 5586 25 | − | 1022 5 |
401 100 | c | = | 5586 25 | − | 1022 5 |
401 100 | c | = | 476 25 |
| c | = | 476 25 | ÷ | 401 100 |
| = | 476 25 | × | 100 401 |
| = | 476 | × | 4 401 |
| c | = | 1904 401 |
| c | = | 4.74813 |