| ( | 16000 | x | ÷ | 113 100 | × | 13 100 | − | 90000 | ) | ÷ | ( | 16000 | x | ÷ | 113 100 | ) | = | 1 40 |
| 方程两边同时乘以: | ( | 16000 | x | ÷ | 113 100 | ) |
| ( | 16000 | x | ÷ | 113 100 | × | 13 100 | − | 90000 | ) | = | 1 40 | ( | 16000 | x | ÷ | 113 100 | ) |
| 16000 | x | ÷ | 113 100 | × | 13 100 | − | 90000 | = | 1 40 | ( | 16000 | x | ÷ | 113 100 | ) |
| 16000 | x | ÷ | 113 100 | × | 13 100 | − | 90000 | = | 1 40 | × | 16000 | x | ÷ | 113 100 |
208000 113 | x | − | 90000 | = | 40000 113 | x |
208000 113 | x | − | 40000 113 | x | = | 90000 |
168000 113 | x | = | 90000 |
| x | = | 90000 | ÷ | 168000 113 |
| = | 90000 | × | 113 168000 |
| = | 15 | × | 113 28 |
| x | = | 1695 28 |
| x | = | 60.535714 |