95 100 | × | 300 | + | 60 100 | x | = | 75 100 | ( | 300 | + | x | ) |
| 方程左边 = | 285 | + | 60 100 | x |
| 285 | + | 60 100 | x | = | 75 100 | ( | 300 | + | x | ) |
| 方程右边 = | 75 100 | × | 300 | + | 75 100 | x |
| = | 225 | + | 75 100 | x |
| 285 | + | 60 100 | x | = | 225 | + | 75 100 | x |
60 100 | x | − | 75 100 | x | = | 225 | − | 285 |
| - | 3 20 | x | = | 225 | − | 285 |
| - | 3 20 | x | = | - | 60 |
| 60 | = | 3 20 | x |
3 20 | x | = | 60 |
| x | = | 60 | ÷ | 3 20 |
| = | 60 | × | 20 3 |
| = | 20 | × | 20 |
| x | = | 400 |