| ( | 120 | − | 8 | x | ) | ÷ | 79 | + | 32 | x | ÷ | 181 | = | 24 5 |
| 方程左边 = | ( | 120 | − | 8 | x | ) | × | 1 79 | + | 32 181 | x |
| ( | 120 | − | 8 | x | ) | × | 1 79 | + | 32 181 | x | = | 24 5 |
| 方程左边 = | 120 | × | 1 79 | − | 8 | x | × | 1 79 | + | 32 181 | x |
| = | 120 79 | − | 8 79 | x | + | 32 181 | x |
| = | 120 79 | + | 1080 14299 | x |
120 79 | + | 1080 14299 | x | = | 24 5 |
1080 14299 | x | = | 24 5 | − | 120 79 |
1080 14299 | x | = | 1296 395 |
| x | = | 1296 395 | ÷ | 1080 14299 |
| = | 1296 395 | × | 14299 1080 |
| = | 6 395 | × | 14299 5 |
| x | = | 85794 1975 |
| x | = | 43.44 |