| ( | 150 | x | − | ( | 150 | x | ÷ | 300 | × | 30 | ) | ) | ÷ | 150 | = | 86 |
| 方程左边 = | 150 | x | × | 1 150 | − | ( | 150 | x | ÷ | 300 | × | 30 | ) | × | 1 150 |
| = | 1 | x | − | ( | 150 | x | ÷ | 300 | × | 30 | ) | × | 1 150 |
| = | 1 | x | − | 150 | x | ÷ | 300 | × | 30 | × | 1 150 |
| = | 1 | x | − | 1 10 | x |
| = | 9 10 | x |
9 10 | x | = | 86 |
| x | = | 86 | ÷ | 9 10 |
| = | 86 | × | 10 9 |
| x | = | 860 9 |
| x | = | 95.555556 |