| ( | 5 | ( | 36 | + | X | ) | + | 1 | × | 4 | ) | ÷ | ( | 40 | + | X | ) | = | 23 5 |
| 方程两边同时乘以: | ( | 40 | + | X | ) |
| ( | 5 | ( | 36 | + | X | ) | + | 1 | × | 4 | ) | = | 23 5 | ( | 40 | + | X | ) |
| 5 | ( | 36 | + | X | ) | + | 1 | × | 4 | = | 23 5 | ( | 40 | + | X | ) |
| 5 | ( | 36 | + | X | ) | + | 1 | × | 4 | = | 23 5 | × | 40 | + | 23 5 | X |
| 5 | ( | 36 | + | X | ) | + | 4 | = | 184 | + | 23 5 | X |
| 5 | × | 36 | + | 5 | X | + | 4 | = | 184 | + | 23 5 | X |
| 180 | + | 5 | X | + | 4 | = | 184 | + | 23 5 | X |
| 184 | + | 5 | X | = | 184 | + | 23 5 | X |
| 5 | X | − | 23 5 | X | = | 184 | − | 184 |
2 5 | X | = | 184 | − | 184 |
2 5 | X | = | 0 |
| X | = | 0 | ÷ | 2 5 |
| = | 0 | × | 5 2 |
| X | = | 0 |