| x | ( | 1 | + | 28 | ) | ( | 1 | + | 40 | ) | × | 131 100 | = | 19 50 |
| 方程左边 = | x | × | 1 | ( | 1 | + | 40 | ) | × | 131 100 | + | x | × | 28 | ( | 1 | + | 40 | ) | × | 131 100 |
| = | x | × | 131 100 | ( | 1 | + | 40 | ) | + | x | × | 917 25 | ( | 1 | + | 40 | ) |
| = | x | × | 131 100 | × | 1 | + | x | × | 131 100 | × | 40 | + | x | × | 917 25 | ( | 1 | + | 40 | ) |
| = | x | × | 131 100 | + | x | × | 262 5 | + | x | × | 917 25 | ( | 1 | + | 40 | ) |
| = | 5371 100 | x | + | x | × | 917 25 | ( | 1 | + | 40 | ) |
| = | 5371 100 | x | + | x | × | 917 25 | × | 1 | + | x | × | 917 25 | × | 40 |
| = | 5371 100 | x | + | x | × | 917 25 | + | x | × | 7336 5 |
| = | 155759 100 | x |
155759 100 | x | = | 19 50 |
| x | = | 19 50 | ÷ | 155759 100 |
| = | 19 50 | × | 100 155759 |
| = | 19 | × | 2 155759 |
| x | = | 38 155759 |
| x | = | 0.000244 |