| 1 | ÷ | 27 20000 | = | 1 | ÷ | 100 | × | x | + | ( | 457 25 | + | 100 | x | ) | ÷ | ( | 86373 1250 | + | 1976 5 | x | ) |
| 方程两边同时乘以: | ( | 86373 1250 | + | 1976 5 | x | ) |
| 1 | ÷ | 27 20000 | × | ( | 86373 1250 | + | 1976 5 | x | ) | = | 1 | ÷ | 100 | × | x | ( | 86373 1250 | + | 1976 5 | x | ) | + | ( | 457 25 | + | 100 | x | ) |
| 1 | ÷ | 27 20000 | × | 86373 1250 | + | 1 | ÷ | 27 20000 | × | 1976 5 | x | = | 1 | ÷ | 100 | × | x | ( | 86373 1250 | + | 1976 5 | x | ) | + | ( | 457 25 | + | 100 | x | ) |
| 1 | ÷ | 27 20000 | × | 86373 1250 | + | 1 | ÷ | 27 20000 | × | 1976 5 | x | = | 1 | ÷ | 100 | × | x | × | 86373 1250 | + | 1 | ÷ | 100 | × | x | × | 1976 5 | x | + | ( | 457 25 | + | 100 | x | ) |
| 51184 | + | 7904000 27 | x | = | 86373 125000 | x | + | 494 125 | x | x | + | ( | 457 25 | + | 100 | x | ) |
| 51184 | + | 7904000 27 | x | = | 86373 125000 | x | + | 494 125 | x | x | + | 457 25 | + | 100 | x |
| 51184 | + | 7904000 27 | x | = | 12586373 125000 | x | + | 494 125 | x | x | + | 457 25 |