| ( | 266 | + | x | ) | ÷ | ( | 31 | + | x | ) | = | 13 100 |
| 方程两边同时乘以: | ( | 31 | + | x | ) |
| ( | 266 | + | x | ) | = | 13 100 | ( | 31 | + | x | ) |
| 266 | + | x | = | 13 100 | ( | 31 | + | x | ) |
| 266 | + | x | = | 13 100 | × | 31 | + | 13 100 | x |
| 266 | + | x | = | 403 100 | + | 13 100 | x |
| x | − | 13 100 | x | = | 403 100 | − | 266 |
87 100 | x | = | 403 100 | − | 266 |
87 100 | x | = | - | 26197 100 |
| x | = | - | 26197 100 | ÷ | 87 100 |
| = | - | 26197 100 | × | 100 87 |
| = | - | 26197 | × | 1 87 |
| x | = | - | 26197 87 |
| x | = | - 301.114943 |