| ( | 317 | + | 5 | X | ) | ÷ | ( | 68 | + | X | ) | = | 24 5 |
| 方程两边同时乘以: | ( | 68 | + | X | ) |
| ( | 317 | + | 5 | X | ) | = | 24 5 | ( | 68 | + | X | ) |
| 317 | + | 5 | X | = | 24 5 | ( | 68 | + | X | ) |
| 317 | + | 5 | X | = | 24 5 | × | 68 | + | 24 5 | X |
| 317 | + | 5 | X | = | 1632 5 | + | 24 5 | X |
| 5 | X | − | 24 5 | X | = | 1632 5 | − | 317 |
1 5 | X | = | 1632 5 | − | 317 |
1 5 | X | = | 47 5 |
| X | = | 47 5 | ÷ | 1 5 |
| = | 47 5 | × | 5 |
| = | 47 | × | 1 |
| X | = | 47 |