| 20 | × | 32 | − | 16 | × | 16 | × | 3 | − | ( | 32 | − | 2 | x | ) | ÷ | 2 | × | ( | 32 | − | 2 | x | ) | ÷ | 2 | × | 3 | = | 540 |
| 方程左边 = | 640 | − | 768 | − | ( | 32 | − | 2 | x | ) | × | 3 4 | ( | 32 | − | 2 | x | ) |
| = | - | 128 | − | ( | 32 | − | 2 | x | ) | × | 3 4 | ( | 32 | − | 2 | x | ) |
| - | 128 | − | ( | 32 | − | 2 | x | ) | × | 3 4 | ( | 32 | − | 2 | x | ) | = | 540 |
| 方程左边 = | - | 128 | − | 32 | × | 3 4 | ( | 32 | − | 2 | x | ) | + | 2 | x | × | 3 4 | ( | 32 | − | 2 | x | ) |
| = | - | 128 | − | 24 | ( | 32 | − | 2 | x | ) | + | 3 2 | x | ( | 32 | − | 2 | x | ) |
| = | - | 128 | − | 24 | × | 32 | + | 24 | × | 2 | x | + | 3 2 | x | ( | 32 | − | 2 | x | ) |
| = | - | 128 | − | 768 | + | 48 | x | + | 3 2 | x | ( | 32 | − | 2 | x | ) |
| = | - | 896 | + | 48 | x | + | 3 2 | x | ( | 32 | − | 2 | x | ) |
| = | - | 896 | + | 48 | x | + | 3 2 | x | × | 32 | − | 3 2 | x | × | 2 | x |
| = | - | 896 | + | 48 | x | + | 48 | x | − | 3 | x | x |
| = | - | 896 | + | 96 | x | − | 3 | x | x |
| - | 896 | + | 96 | x | − | 3 | x | x | = | 540 |