| ( | 5 | ( | 33 | + | X | ) | + | 1 | × | 3 | + | 4 | × | 3 | + | 2 | × | 1 | ) | ÷ | ( | 40 | + | X | ) | = | 23 5 |
| 方程两边同时乘以: | ( | 40 | + | X | ) |
| ( | 5 | ( | 33 | + | X | ) | + | 1 | × | 3 | + | 4 | × | 3 | + | 2 | × | 1 | ) | = | 23 5 | ( | 40 | + | X | ) |
| 5 | ( | 33 | + | X | ) | + | 1 | × | 3 | + | 4 | × | 3 | + | 2 | × | 1 | = | 23 5 | ( | 40 | + | X | ) |
| 5 | ( | 33 | + | X | ) | + | 1 | × | 3 | + | 4 | × | 3 | + | 2 | × | 1 | = | 23 5 | × | 40 | + | 23 5 | X |
| 5 | ( | 33 | + | X | ) | + | 3 | + | 12 | + | 2 | = | 184 | + | 23 5 | X |
| 5 | ( | 33 | + | X | ) | + | 17 | = | 184 | + | 23 5 | X |
| 5 | × | 33 | + | 5 | X | + | 17 | = | 184 | + | 23 5 | X |
| 165 | + | 5 | X | + | 17 | = | 184 | + | 23 5 | X |
| 182 | + | 5 | X | = | 184 | + | 23 5 | X |
| 5 | X | − | 23 5 | X | = | 184 | − | 182 |
2 5 | X | = | 184 | − | 182 |
2 5 | X | = | 2 |
| X | = | 2 | ÷ | 2 5 |
| = | 2 | × | 5 2 |
| = | 1 | × | 5 |
| X | = | 5 |