| x | = | 19 200 | ÷ | ( | 241 100 | − | 141 100 | × | 19 200 | ) |
| 方程两边同时乘以: | ( | 241 100 | − | 141 100 | × | 19 200 | ) |
| x | ( | 241 100 | − | 141 100 | × | 19 200 | ) | = | 19 200 |
| x | × | 241 100 | − | x | × | 141 100 | × | 19 200 | = | 19 200 |
| x | × | 241 100 | − | x | × | 2679 20000 | = | 19 200 |
45521 20000 | x | = | 19 200 |
| x | = | 19 200 | ÷ | 45521 20000 |
| = | 19 200 | × | 20000 45521 |
| = | 19 | × | 100 45521 |
| x | = | 1900 45521 |
| x | = | 0.041739 |