| 180 | ( | x | × | 44 | ) | × | 50 100 | = | 40 100 | × | 160 | x | × | 120 100 |
| 方程左边 = | 90 | ( | x | × | 44 | ) |
| 90 | ( | x | × | 44 | ) | = | 40 100 | × | 160 | x | × | 120 100 |
| 方程左边 = | 90 | x | × | 44 |
| = | 3960 | x |
| 3960 | x | = | 40 100 | × | 160 | x | × | 120 100 |
| 方程右边 = | 384 5 | x |
| 3960 | x | = | 384 5 | x |
| 3960 | x | − | 384 5 | x | = | 0 |
19416 5 | x | = | 0 |
| x | = | 0 | ÷ | 19416 5 |
| = | 0 | × | 5 19416 |
| x | = | 0 |