| ( | 40 | ( | 36 | + | X | ) | + | 1 | × | 4 | ) | ÷ | ( | 40 | + | X | ) | = | 23 5 |
| 方程两边同时乘以: | ( | 40 | + | X | ) |
| ( | 40 | ( | 36 | + | X | ) | + | 1 | × | 4 | ) | = | 23 5 | ( | 40 | + | X | ) |
| 40 | ( | 36 | + | X | ) | + | 1 | × | 4 | = | 23 5 | ( | 40 | + | X | ) |
| 40 | ( | 36 | + | X | ) | + | 1 | × | 4 | = | 23 5 | × | 40 | + | 23 5 | X |
| 40 | ( | 36 | + | X | ) | + | 4 | = | 184 | + | 23 5 | X |
| 40 | × | 36 | + | 40 | X | + | 4 | = | 184 | + | 23 5 | X |
| 1440 | + | 40 | X | + | 4 | = | 184 | + | 23 5 | X |
| 1444 | + | 40 | X | = | 184 | + | 23 5 | X |
| 40 | X | − | 23 5 | X | = | 184 | − | 1444 |
177 5 | X | = | 184 | − | 1444 |
177 5 | X | = | - | 1260 |
| X | = | - | 1260 | ÷ | 177 5 |
| = | - | 1260 | × | 5 177 |
| = | - | 420 | × | 5 59 |
| X | = | - | 2100 59 |
| X | = | - 35.59322 |