| 100 | ( | 1 | + | a | a | ÷ | 1 400 | ) | = | a | a | ( | 1 | + | a | a | ÷ | 1 10000 | ) | ( | 1 | + | a | a | ÷ | 25 | ) | ( | 1 | + | a | a | ÷ | 100 | ) |
| 方程左边 = | 100 | × | 1 | + | 100 | a | a | ÷ | 1 400 |
| = | 100 | + | 40000 | a | a |
| 100 | + | 40000 | a | a | = | a | a | ( | 1 | + | a | a | ÷ | 1 10000 | ) | ( | 1 | + | a | a | ÷ | 25 | ) | ( | 1 | + | a | a | ÷ | 100 | ) |
| 方程右边 = | a | a | × | 1 | ( | 1 | + | a | a | ÷ | 25 | ) | ( | 1 | + | a | a | ÷ | 100 | ) | + | a | a | a | a | ÷ | 1 10000 | × | ( | 1 | + | a | a | ÷ | 25 | ) | ( | 1 | + | a | a | ÷ | 100 | ) |
| = | a | a | × | 1 | × | 1 | ( | 1 | + | a | a | ÷ | 100 | ) | + | a | a | × | 1 | a | a | ÷ | 25 | × | ( | 1 | + | a | a | ÷ | 100 | ) |
| = | a | a | × | 1 | ( | 1 | + | a | a | ÷ | 100 | ) | + | a | a | × | 1 25 | a | a | ( | 1 | + | a | a | ÷ | 100 | ) | + | a | a |
| = | a | a | × | 1 | × | 1 | + | a | a | × | 1 | a | a | ÷ | 100 | + | a | a |
| = | a | a | × | 1 | + | a | a | × | 1 100 | a | a | + | a | a | × | 1 25 | a |
| = | a | a | × | 1 | + | a | a | × | 1 100 | a | a | + | a | a | × | 1 25 | a |
| = | a | a | × | 1 | + | a | a | × | 1 100 | a | a | + | a | a | × | 1 25 | a |
| = | a | a | × | 1 | + | a | a | × | 1 100 | a | a | + | a | a | × | 1 25 | a |
| = | a | a | × | 1 | + | a | a | × | 1 100 | a | a | + | a | a | × | 1 25 | a |
| = | a | a | × | 1 | + | a | a | × | 1 100 | a | a | + | a | a | × | 1 25 | a |
| = | a | a | × | 1 | + | a | a | × | 1 100 | a | a | + | a | a | × | 1 25 | a |
| = | a | a | × | 1 | + | a | a | × | 1 100 | a | a | + | a | a | × | 1 25 | a |
| = | a | a | × | 1 | + | a | a | × | 1 100 | a | a | + | a | a | × | 1 25 | a |
| 100 | + | 40000 | a | a | = | a | a | × | 1 | + | a | a | × | 1 100 | a | a | + | a | a | × | 1 25 | a |