| 60 | × | 20 100 | = | x | ( | 1 | − | 5 100 | ) | − | 60 |
| 方程左边 = | 12 |
| 12 | = | x | ( | 1 | − | 5 100 | ) | − | 60 |
| 方程右边 = | x | × | 1 | − | x | × | 5 100 | − | 60 |
| = | 19 20 | x | − | 60 |
| 12 | = | 19 20 | x | − | 60 |
| - | 19 20 | x | = | - | 60 | − | 12 |
| - | 19 20 | x | = | - | 72 |
| 72 | = | 19 20 | x |
19 20 | x | = | 72 |
| x | = | 72 | ÷ | 19 20 |
| = | 72 | × | 20 19 |
| x | = | 1440 19 |
| x | = | 75.789474 |