| ( | 100 | − | 67 | ) | ÷ | ( | 86 | − | 67 | ) | = | ( | x | − | 86 | ) | ÷ | ( | 100 | − | x | ) |
| 方程两边同时乘以: | ( | 86 | − | 67 | ) | , | ( | 100 | − | x | ) |
| ( | 100 | − | 67 | ) | ( | 100 | − | x | ) | = | ( | x | − | 86 | ) | ( | 86 | − | 67 | ) |
| 100 | ( | 100 | − | x | ) | − | 67 | ( | 100 | − | x | ) | = | ( | x | − | 86 | ) | ( | 86 | − | 67 | ) |
| 100 | ( | 100 | − | x | ) | − | 67 | ( | 100 | − | x | ) | = | x | ( | 86 | − | 67 | ) | − | 86 | ( | 86 | − | 67 | ) |
| 100 | × | 100 | − | 100 | x | − | 67 | ( | 100 | − | x | ) | = | x | ( | 86 | − | 67 | ) | − | 86 | ( | 86 | − | 67 | ) |
| 100 | × | 100 | − | 100 | x | − | 67 | ( | 100 | − | x | ) | = | x | × | 86 | − | x | × | 67 | − | 86 | ( | 86 | − | 67 | ) |
| 10000 | − | 100 | x | − | 67 | ( | 100 | − | x | ) | = | x | × | 86 | − | x | × | 67 | − | 86 | ( | 86 | − | 67 | ) |
| 10000 | − | 100 | x | − | 67 | ( | 100 | − | x | ) | = | 19 | x | − | 86 | ( | 86 | − | 67 | ) |
| 10000 | − | 100 | x | − | 67 | × | 100 | + | 67 | x | = | 19 | x | − | 86 | ( | 86 | − | 67 | ) |
| 10000 | − | 100 | x | − | 67 | × | 100 | + | 67 | x | = | 19 | x | − | 86 | × | 86 | + | 86 | × | 67 |
| 10000 | − | 100 | x | − | 6700 | + | 67 | x | = | 19 | x | − | 7396 | + | 5762 |
| 3300 | − | 33 | x | = | 19 | x | − | 1634 |
| - | 33 | x | − | 19 | x | = | - | 1634 | − | 3300 |
| - | 52 | x | = | - | 1634 | − | 3300 |
| - | 52 | x | = | - | 4934 |
| 4934 | = | 52 | x |
| 52 | x | = | 4934 |
| x | = | 4934 | ÷ | 52 |
| = | 4934 | × | 1 52 |
| = | 2467 | × | 1 26 |
| x | = | 2467 26 |
| x | = | 94.884615 |