| ( | 20 | − | 2 | x | ) | ( | 12 | − | 2 | x | ) | = | 20 | × | 12 | ( | 1 | − | 13 20 | ) |
| 方程左边 = | 20 | ( | 12 | − | 2 | x | ) | − | 2 | x | ( | 12 | − | 2 | x | ) |
| = | 20 | × | 12 | − | 20 | × | 2 | x | − | 2 | x | ( | 12 | − | 2 | x | ) |
| = | 240 | − | 40 | x | − | 2 | x | ( | 12 | − | 2 | x | ) |
| = | 240 | − | 40 | x | − | 2 | x | × | 12 | + | 2 | x | × | 2 | x |
| = | 240 | − | 40 | x | − | 24 | x | + | 4 | x | x |
| = | 240 | − | 64 | x | + | 4 | x | x |
| 240 | − | 64 | x | + | 4 | x | x | = | 20 | × | 12 | ( | 1 | − | 13 20 | ) |
| 方程右边 = | 240 | ( | 1 | − | 13 20 | ) |
| 240 | − | 64 | x | + | 4 | x | x | = | 240 | ( | 1 | − | 13 20 | ) |
| 方程右边 = | 240 | × | 1 | − | 240 | × | 13 20 |
| = | 240 | − | 156 |
| = | 84 |
| 240 | − | 64 | x | + | 4 | x | x | = | 84 |