| 28 | × | 73 10 | + | 1199 100 | c | = | ( | 28 | + | c | ) | × | 797 100 |
| 方程左边 = | 1022 5 | + | 1199 100 | c |
1022 5 | + | 1199 100 | c | = | ( | 28 | + | c | ) | × | 797 100 |
| 方程右边 = | 28 | × | 797 100 | + | c | × | 797 100 |
| = | 5579 25 | + | c | × | 797 100 |
1022 5 | + | 1199 100 | c | = | 5579 25 | + | 797 100 | c |
1199 100 | c | − | 797 100 | c | = | 5579 25 | − | 1022 5 |
201 50 | c | = | 5579 25 | − | 1022 5 |
201 50 | c | = | 469 25 |
| c | = | 469 25 | ÷ | 201 50 |
| = | 469 25 | × | 50 201 |
| = | 469 | × | 2 201 |
| c | = | 938 201 |
| c | = | 14 3 |
| c | = | 4.666667 |