| ( | 1211 100 | − | 12 | ) | ÷ | ( | X | − | 480 | ) | = | ( | 14 | − | 1211 100 | ) | ÷ | ( | 540 | − | X | ) |
| 方程两边同时乘以: | ( | X | − | 480 | ) | , | ( | 540 | − | X | ) |
| ( | 1211 100 | − | 12 | ) | ( | 540 | − | X | ) | = | ( | 14 | − | 1211 100 | ) | ( | X | − | 480 | ) |
1211 100 | ( | 540 | − | X | ) | − | 12 | ( | 540 | − | X | ) | = | ( | 14 | − | 1211 100 | ) | ( | X | − | 480 | ) |
1211 100 | ( | 540 | − | X | ) | − | 12 | ( | 540 | − | X | ) | = | 14 | ( | X | − | 480 | ) | − | 1211 100 | ( | X | − | 480 | ) |
1211 100 | × | 540 | − | 1211 100 | X | − | 12 | ( | 540 | − | X | ) | = | 14 | ( | X | − | 480 | ) | − | 1211 100 | ( | X | − | 480 | ) |
1211 100 | × | 540 | − | 1211 100 | X | − | 12 | ( | 540 | − | X | ) | = | 14 | X | − | 14 | × | 480 | − | 1211 100 | ( | X | − | 480 | ) |
32697 5 | − | 1211 100 | X | − | 12 | ( | 540 | − | X | ) | = | 14 | X | − | 6720 | − | 1211 100 | ( | X | − | 480 | ) |
32697 5 | − | 1211 100 | X | − | 12 | × | 540 | + | 12 | X | = | 14 | X | − | 6720 | − | 1211 100 | ( | X | − | 480 | ) |
32697 5 | − | 1211 100 | X | − | 12 | × | 540 | + | 12 | X | = | 14 | X | − | 6720 | − | 1211 100 | X | + | 1211 100 | × | 480 |
32697 5 | − | 1211 100 | X | − | 6480 | + | 12 | X | = | 14 | X | − | 6720 | − | 1211 100 | X | + | 29064 5 |
297 5 | − | 11 100 | X | = | 189 100 | X | − | 4536 5 |
| - | 11 100 | X | − | 189 100 | X | = | - | 4536 5 | − | 297 5 |
| - | 2 | X | = | - | 4536 5 | − | 297 5 |
| - | 2 | X | = | - | 4833 5 |
4833 5 | = | 2 | X |
| 2 | X | = | 4833 5 |
| X | = | 4833 5 | ÷ | 2 |
| = | 4833 5 | × | 1 2 |
| X | = | 4833 10 |
| X | = | 483.3 |