9 10 | ( | x | − | 60 | ) | × | 12 | = | 10 | ( | x | − | 60 | ) |
| 方程左边 = | 54 5 | ( | x | − | 60 | ) |
54 5 | ( | x | − | 60 | ) | = | 10 | ( | x | − | 60 | ) |
| 方程左边 = | 54 5 | x | − | 54 5 | × | 60 |
| = | 54 5 | x | − | 648 |
54 5 | x | − | 648 | = | 10 | ( | x | − | 60 | ) |
| 方程右边 = | 10 | x | − | 10 | × | 60 |
| = | 10 | x | − | 600 |
54 5 | x | − | 648 | = | 10 | x | − | 600 |
54 5 | x | − | 10 | x | = | - | 600 | + | 648 |
4 5 | x | = | - | 600 | + | 648 |
4 5 | x | = | 48 |
| x | = | 48 | ÷ | 4 5 |
| = | 48 | × | 5 4 |
| = | 12 | × | 5 |
| x | = | 60 |