| 2 | × | 24 | x | = | 3 | × | 12 | ( | 60 | − | x | ) |
| 方程左边 = | 48 | x |
| 48 | x | = | 3 | × | 12 | ( | 60 | − | x | ) |
| 方程右边 = | 36 | ( | 60 | − | x | ) |
| 48 | x | = | 36 | ( | 60 | − | x | ) |
| 方程右边 = | 36 | × | 60 | − | 36 | x |
| = | 2160 | − | 36 | x |
| 48 | x | = | 2160 | − | 36 | x |
| 48 | x | + | 36 | x | = | 2160 |
| 84 | x | = | 2160 |
| x | = | 2160 | ÷ | 84 |
| = | 2160 | × | 1 84 |
| = | 180 | × | 1 7 |
| x | = | 180 7 |
| x | = | 25.714286 |