| ( | x | − | 12171 2500 | ) | ÷ | ( | 53349 10000 | − | 12171 2500 | ) | = | ( | 20000 | − | 194733 10 | ) | ÷ | ( | 106698 5 | − | 194733 10 | ) |
| 方程两边同时乘以: | ( | 53349 10000 | − | 12171 2500 | ) | , | ( | 106698 5 | − | 194733 10 | ) |
| ( | x | − | 12171 2500 | ) | ( | 106698 5 | − | 194733 10 | ) | = | ( | 20000 | − | 194733 10 | ) | ( | 53349 10000 | − | 12171 2500 | ) |
| x | ( | 106698 5 | − | 194733 10 | ) | − | 12171 2500 | ( | 106698 5 | − | 194733 10 | ) | = | ( | 20000 | − | 194733 10 | ) | ( | 53349 10000 | − | 12171 2500 | ) |
| x | ( | 106698 5 | − | 194733 10 | ) | − | 12171 2500 | ( | 106698 5 | − | 194733 10 | ) | = | 20000 | ( | 53349 10000 | − | 12171 2500 | ) | − | 194733 10 | ( | 53349 10000 | − | 12171 2500 | ) |
| x | × | 106698 5 | − | x | × | 194733 10 | − | 12171 2500 | ( | 106698 5 | − | 194733 10 | ) | = | 20000 | ( | 53349 10000 | − | 12171 2500 | ) | − | 194733 10 | ( | 53349 10000 | − | 12171 2500 | ) |
| x | × | 106698 5 | − | x | × | 194733 10 | − | 12171 2500 | ( | 106698 5 | − | 194733 10 | ) | = | 20000 | × | 53349 10000 | − | 20000 | × | 12171 2500 | − | 194733 10 | ( | 53349 10000 | − | 12171 2500 | ) |
| x | × | 106698 5 | − | x | × | 194733 10 | − | 12171 2500 | ( | 106698 5 | − | 194733 10 | ) | = | 106698 | − | 97368 | − | 194733 10 | ( | 53349 10000 | − | 12171 2500 | ) |
18663 10 | x | − | 12171 2500 | ( | 106698 5 | − | 194733 10 | ) | = | 9330 | − | 194733 10 | ( | 53349 10000 | − | 12171 2500 | ) |
18663 10 | x | − | 12171 2500 | × | 106698 5 | + | 12171 2500 | × | 194733 10 | = | 9330 | − | 194733 10 | ( | 53349 10000 | − | 12171 2500 | ) |
18663 10 | x | − | 12171 2500 | × | 106698 5 | + | 12171 2500 | × | 194733 10 | = | 9330 | − | 194733 10 | × | 53349 10000 | + | 194733 10 | × | 12171 2500 |