| 4200 | × | 23 5 | ( | t | − | 48 | ) | = | 460 | × | 10 | ( | 100 | − | t | ) |
| 方程左边 = | 19320 | ( | t | − | 48 | ) |
| 19320 | ( | t | − | 48 | ) | = | 460 | × | 10 | ( | 100 | − | t | ) |
| 方程左边 = | 19320 | t | − | 19320 | × | 48 |
| = | 19320 | t | − | 927360 |
| 19320 | t | − | 927360 | = | 460 | × | 10 | ( | 100 | − | t | ) |
| 方程右边 = | 4600 | ( | 100 | − | t | ) |
| 19320 | t | − | 927360 | = | 4600 | ( | 100 | − | t | ) |
| 方程右边 = | 4600 | × | 100 | − | 4600 | t |
| = | 460000 | − | 4600 | t |
| 19320 | t | − | 927360 | = | 460000 | − | 4600 | t |
| 19320 | t | + | 4600 | t | = | 460000 | + | 927360 |
| 23920 | t | = | 460000 | + | 927360 |
| 23920 | t | = | 1387360 |
| t | = | 1387360 | ÷ | 23920 |
| = | 1387360 | × | 1 23920 |
| = | 58 | × | 1 |
| t | = | 58 |