| 27 | ( | 15 | + | x | ) | = | 60 | + | 24 | ( | x | − | 6 | ) |
| 方程左边 = | 27 | × | 15 | + | 27 | x |
| = | 405 | + | 27 | x |
| 405 | + | 27 | x | = | 60 | + | 24 | ( | x | − | 6 | ) |
| 方程右边 = | 60 | + | 24 | x | − | 24 | × | 6 |
| = | 60 | + | 24 | x | − | 144 |
| = | - | 84 | + | 24 | x |
| 405 | + | 27 | x | = | - | 84 | + | 24 | x |
| 27 | x | − | 24 | x | = | - | 84 | − | 405 |
| 3 | x | = | - | 84 | − | 405 |
| 3 | x | = | - | 489 |
| x | = | - | 489 | ÷ | 3 |
| = | - | 489 | × | 1 3 |
| = | - | 163 | × | 1 |
| x | = | - | 163 |