| ( | 96 | + | x | ) | ÷ | ( | 160 | + | x | ) | = | 309 500 |
| 方程两边同时乘以: | ( | 160 | + | x | ) |
| ( | 96 | + | x | ) | = | 309 500 | ( | 160 | + | x | ) |
| 96 | + | x | = | 309 500 | ( | 160 | + | x | ) |
| 96 | + | x | = | 309 500 | × | 160 | + | 309 500 | x |
| 96 | + | x | = | 2472 25 | + | 309 500 | x |
| x | − | 309 500 | x | = | 2472 25 | − | 96 |
191 500 | x | = | 2472 25 | − | 96 |
191 500 | x | = | 72 25 |
| x | = | 72 25 | ÷ | 191 500 |
| = | 72 25 | × | 500 191 |
| = | 72 | × | 20 191 |
| x | = | 1440 191 |
| x | = | 7.539267 |