| 5 | ÷ | 14 | = | ( | 81 | − | x | ) | ÷ | ( | x | − | 71 | ) |
| 方程两边同时乘以: | ( | x | − | 71 | ) |
| 5 | ÷ | 14 | × | ( | x | − | 71 | ) | = | ( | 81 | − | x | ) |
| 5 | ÷ | 14 | × | x | − | 5 | ÷ | 14 | × | 71 | = | ( | 81 | − | x | ) |
| 5 | ÷ | 14 | × | x | − | 5 | ÷ | 14 | × | 71 | = | 81 | − | x |
5 14 | x | − | 355 14 | = | 81 | − | x |
5 14 | x | + | x | = | 81 | + | 355 14 |
19 14 | x | = | 81 | + | 355 14 |
19 14 | x | = | 1489 14 |
| x | = | 1489 14 | ÷ | 19 14 |
| = | 1489 14 | × | 14 19 |
| = | 1489 | × | 1 19 |
| x | = | 1489 19 |
| x | = | 78.368421 |