| ( | x | − | 4 | ) | x | ( | 6 | ÷ | 60 | ÷ | 60 | ) | + | 40 | = | ( | x | − | 64 | ) | x | ( | 48 | ÷ | 60 | ÷ | 60 | ) |
| 方程左边 = | x | x | ( | 6 | ÷ | 60 | ÷ | 60 | ) | − | 4 | x | ( | 6 | ÷ | 60 | ÷ | 60 | ) | + | 40 |
| = | x | x | × | 6 | ÷ | 60 | ÷ | 60 | − | 4 | x | ( | 6 | ÷ | 60 | ÷ | 60 | ) | + | 40 |
| = | x | x | × | 1 600 | − | 4 | x | ( | 6 | ÷ | 60 | ÷ | 60 | ) | + | 40 |
| = | x | x | × | 1 600 | − | 4 | x | × | 6 | ÷ | 60 | ÷ | 60 | + | 40 |
| = | x | x | × | 1 600 | − | 1 150 | x | + | 40 |
| x | x | × | 1 600 | − | 1 150 | x | + | 40 | = | ( | x | − | 64 | ) | x | ( | 48 | ÷ | 60 | ÷ | 60 | ) |
| 方程右边 = | x | x | ( | 48 | ÷ | 60 | ÷ | 60 | ) | − | 64 | x | ( | 48 | ÷ | 60 | ÷ | 60 | ) |
| = | x | x | × | 48 | ÷ | 60 | ÷ | 60 | − | 64 | x | ( | 48 | ÷ | 60 | ÷ | 60 | ) |
| = | x | x | × | 1 75 | − | 64 | x | ( | 48 | ÷ | 60 | ÷ | 60 | ) |
| = | x | x | × | 1 75 | − | 64 | x | × | 48 | ÷ | 60 | ÷ | 60 |
| = | x | x | × | 1 75 | − | 64 75 | x |
| x | x | × | 1 600 | − | 1 150 | x | + | 40 | = | x | x | × | 1 75 | − | 64 75 | x |