| ( | x | + | 302 | ) | ÷ | ( | x | + | 524 | ) | = | 61 100 |
| 方程两边同时乘以: | ( | x | + | 524 | ) |
| ( | x | + | 302 | ) | = | 61 100 | ( | x | + | 524 | ) |
| x | + | 302 | = | 61 100 | ( | x | + | 524 | ) |
| x | + | 302 | = | 61 100 | x | + | 61 100 | × | 524 |
| x | + | 302 | = | 61 100 | x | + | 7991 25 |
| x | − | 61 100 | x | = | 7991 25 | − | 302 |
39 100 | x | = | 7991 25 | − | 302 |
39 100 | x | = | 441 25 |
| x | = | 441 25 | ÷ | 39 100 |
| = | 441 25 | × | 100 39 |
| = | 147 | × | 4 13 |
| x | = | 588 13 |
| x | = | 45.230769 |