| ( | 14 | − | 2 | X | ) | ( | 32 | − | X | ) | ÷ | 2 | = | 180 |
| 方程左边 = | 14 | ( | 32 | − | X | ) | × | 1 2 | − | 2 | X | ( | 32 | − | X | ) | × | 1 2 |
| = | 7 | ( | 32 | − | X | ) | − | 1 | X | ( | 32 | − | X | ) |
| = | 7 | × | 32 | − | 7 | X | − | 1 | X | ( | 32 | − | X | ) |
| = | 224 | − | 7 | X | − | 1 | X | ( | 32 | − | X | ) |
| = | 224 | − | 7 | X | − | 1 | X | × | 32 | + | 1 | X | X |
| = | 224 | − | 7 | X | − | 32 | X | + | 1 | X | X |
| = | 224 | − | 39 | X | + | 1 | X | X |
| 224 | − | 39 | X | + | 1 | X | X | = | 180 |