| 1936 | ÷ | x | × | 4 5 | = | 1936 | ÷ | x | + | 88 |
| 方程两边同时乘以: | x |
| 1936 | × | 4 5 | = | 1936 | ÷ | 1 | × | 1 | + | 88 | x |
| - | 88 | x | = | 1936 | ÷ | 1 | × | 1 | − | 1936 | × | 4 5 |
| - | 88 | x | = | 1936 | − | 7744 5 |
| - | 88 | x | = | 1936 5 |
| - | 1936 5 | = | 88 | x |
| 88 | x | = | - | 1936 5 |
| x | = | - | 1936 5 | ÷ | 88 |
| = | - | 1936 5 | × | 1 88 |
| = | - | 22 5 | × | 1 |
| x | = | - | 22 5 |
| x | = | - 4.4 |