| 2 | × | 5 | × | 16 | y | + | 3 | × | 4 | × | 24 | ( | 20 | − | y | ) | = | 5376 |
| 方程左边 = | 160 | y | + | 288 | ( | 20 | − | y | ) |
| 160 | y | + | 288 | ( | 20 | − | y | ) | = | 5376 |
| 方程左边 = | 160 | y | + | 288 | × | 20 | − | 288 | y |
| = | 160 | y | + | 5760 | − | 288 | y |
| = | - | 128 | y | + | 5760 |
| - | 128 | y | + | 5760 | = | 5376 |
| - | 128 | y | = | 5376 | − | 5760 |
| - | 128 | y | = | - | 384 |
| 384 | = | 128 | y |
| 128 | y | = | 384 |
| y | = | 384 | ÷ | 128 |
| = | 384 | × | 1 128 |
| = | 3 | × | 1 |
| y | = | 3 |