| 60 | x | = | ( | x | − | 4 | ) | ( | 60 | + | 12 | ) |
| 方程右边 = | x | ( | 60 | + | 12 | ) | − | 4 | ( | 60 | + | 12 | ) |
| = | x | × | 60 | + | x | × | 12 | − | 4 | ( | 60 | + | 12 | ) |
| = | 72 | x | − | 4 | ( | 60 | + | 12 | ) |
| = | 72 | x | − | 4 | × | 60 | − | 4 | × | 12 |
| = | 72 | x | − | 240 | − | 48 |
| = | 72 | x | − | 288 |
| 60 | x | = | 72 | x | − | 288 |
| 60 | x | − | 72 | x | = | - | 288 |
| - | 12 | x | = | - | 288 |
| 288 | = | 12 | x |
| 12 | x | = | 288 |
| x | = | 288 | ÷ | 12 |
| = | 288 | × | 1 12 |
| = | 24 | × | 1 |
| x | = | 24 |