| ( | 68 | − | 50 | ) | ÷ | ( | 500 | − | 40 | ) | = | ( | 85 | − | t | ) | ÷ | ( | t | − | 71 | ) |
| 方程两边同时乘以: | ( | 500 | − | 40 | ) | , | ( | t | − | 71 | ) |
| ( | 68 | − | 50 | ) | ( | t | − | 71 | ) | = | ( | 85 | − | t | ) | ( | 500 | − | 40 | ) |
| 68 | ( | t | − | 71 | ) | − | 50 | ( | t | − | 71 | ) | = | ( | 85 | − | t | ) | ( | 500 | − | 40 | ) |
| 68 | ( | t | − | 71 | ) | − | 50 | ( | t | − | 71 | ) | = | 85 | ( | 500 | − | 40 | ) | − | t | ( | 500 | − | 40 | ) |
| 68 | t | − | 68 | × | 71 | − | 50 | ( | t | − | 71 | ) | = | 85 | ( | 500 | − | 40 | ) | − | t | ( | 500 | − | 40 | ) |
| 68 | t | − | 68 | × | 71 | − | 50 | ( | t | − | 71 | ) | = | 85 | × | 500 | − | 85 | × | 40 | − | t | ( | 500 | − | 40 | ) |
| 68 | t | − | 4828 | − | 50 | ( | t | − | 71 | ) | = | 42500 | − | 3400 | − | t | ( | 500 | − | 40 | ) |
| 68 | t | − | 4828 | − | 50 | ( | t | − | 71 | ) | = | 39100 | − | t | ( | 500 | − | 40 | ) |
| 68 | t | − | 4828 | − | 50 | t | + | 50 | × | 71 | = | 39100 | − | t | ( | 500 | − | 40 | ) |
| 68 | t | − | 4828 | − | 50 | t | + | 50 | × | 71 | = | 39100 | − | t | × | 500 | + | t | × | 40 |
| 68 | t | − | 4828 | − | 50 | t | + | 3550 | = | 39100 | − | t | × | 500 | + | t | × | 40 |
| 18 | t | − | 1278 | = | 39100 | − | 460 | t |
| 18 | t | + | 460 | t | = | 39100 | + | 1278 |
| 478 | t | = | 39100 | + | 1278 |
| 478 | t | = | 40378 |
| t | = | 40378 | ÷ | 478 |
| = | 40378 | × | 1 478 |
| = | 20189 | × | 1 239 |
| t | = | 20189 239 |
| t | = | 84.472803 |