| ( | 36 | + | 5 | x | ) | ÷ | ( | x | + | 12 | ) | = | 437 100 |
| 方程两边同时乘以: | ( | x | + | 12 | ) |
| ( | 36 | + | 5 | x | ) | = | 437 100 | ( | x | + | 12 | ) |
| 36 | + | 5 | x | = | 437 100 | ( | x | + | 12 | ) |
| 36 | + | 5 | x | = | 437 100 | x | + | 437 100 | × | 12 |
| 36 | + | 5 | x | = | 437 100 | x | + | 1311 25 |
| 5 | x | − | 437 100 | x | = | 1311 25 | − | 36 |
63 100 | x | = | 1311 25 | − | 36 |
63 100 | x | = | 411 25 |
| x | = | 411 25 | ÷ | 63 100 |
| = | 411 25 | × | 100 63 |
| = | 137 | × | 4 21 |
| x | = | 548 21 |
| x | = | 26.095238 |