| ( | 5 | ( | 435 | + | X | ) | + | 240 | ) | ÷ | ( | 529 | + | X | ) | = | 23 5 |
| 方程两边同时乘以: | ( | 529 | + | X | ) |
| ( | 5 | ( | 435 | + | X | ) | + | 240 | ) | = | 23 5 | ( | 529 | + | X | ) |
| 5 | ( | 435 | + | X | ) | + | 240 | = | 23 5 | ( | 529 | + | X | ) |
| 5 | ( | 435 | + | X | ) | + | 240 | = | 23 5 | × | 529 | + | 23 5 | X |
| 5 | ( | 435 | + | X | ) | + | 240 | = | 12167 5 | + | 23 5 | X |
| 5 | × | 435 | + | 5 | X | + | 240 | = | 12167 5 | + | 23 5 | X |
| 2175 | + | 5 | X | + | 240 | = | 12167 5 | + | 23 5 | X |
| 2415 | + | 5 | X | = | 12167 5 | + | 23 5 | X |
| 5 | X | − | 23 5 | X | = | 12167 5 | − | 2415 |
2 5 | X | = | 12167 5 | − | 2415 |
2 5 | X | = | 92 5 |
| X | = | 92 5 | ÷ | 2 5 |
| = | 92 5 | × | 5 2 |
| = | 46 | × | 1 |
| X | = | 46 |