| ( | x | − | 140 | ) | ( | 1 | − | 60 100 | ) | ÷ | x | = | 1 | ÷ | 6 |
| 方程两边同时乘以: | x |
| ( | x | − | 140 | ) | ( | 1 | − | 60 100 | ) | = | 1 | ÷ | 6 | × | x |
| x | ( | 1 | − | 60 100 | ) | − | 140 | ( | 1 | − | 60 100 | ) | = | 1 | ÷ | 6 | × | x |
| x | ( | 1 | − | 60 100 | ) | − | 140 | ( | 1 | − | 60 100 | ) | = | 1 6 | x |
| x | × | 1 | − | x | × | 60 100 | − | 140 | ( | 1 | − | 60 100 | ) | = | 1 6 | x |
2 5 | x | − | 140 | ( | 1 | − | 60 100 | ) | = | 1 6 | x |
2 5 | x | − | 140 | × | 1 | + | 140 | × | 60 100 | = | 1 6 | x |
2 5 | x | − | 140 | + | 84 | = | 1 6 | x |
2 5 | x | − | 56 | = | 1 6 | x |
2 5 | x | − | 1 6 | x | = | 56 |
7 30 | x | = | 56 |
| x | = | 56 | ÷ | 7 30 |
| = | 56 | × | 30 7 |
| = | 8 | × | 30 |
| x | = | 240 |