| ( | 102 | + | X | ) | ÷ | ( | 166 | + | X | ) | = | 309 500 |
| 方程两边同时乘以: | ( | 166 | + | X | ) |
| ( | 102 | + | X | ) | = | 309 500 | ( | 166 | + | X | ) |
| 102 | + | X | = | 309 500 | ( | 166 | + | X | ) |
| 102 | + | X | = | 309 500 | × | 166 | + | 309 500 | X |
| 102 | + | X | = | 25647 250 | + | 309 500 | X |
| X | − | 309 500 | X | = | 25647 250 | − | 102 |
191 500 | X | = | 25647 250 | − | 102 |
191 500 | X | = | 147 250 |
| X | = | 147 250 | ÷ | 191 500 |
| = | 147 250 | × | 500 191 |
| = | 147 | × | 2 191 |
| X | = | 294 191 |
| X | = | 1.539267 |