| X | ÷ | ( | 2601 | − | X | ) | = | 61 500 |
| 方程两边同时乘以: | ( | 2601 | − | X | ) |
| X | = | 61 500 | ( | 2601 | − | X | ) |
| X | = | 61 500 | × | 2601 | − | 61 500 | X |
| X | = | 158661 500 | − | 61 500 | X |
| X | + | 61 500 | X | = | 158661 500 |
561 500 | X | = | 158661 500 |
| X | = | 158661 500 | ÷ | 561 500 |
| = | 158661 500 | × | 500 561 |
| = | 52887 | × | 1 187 |
| X | = | 52887 187 |
| X | = | 3111 11 |
| X | = | 282.818182 |