| ( | 95 | + | x | ) | ÷ | ( | 168 | + | x | ) | = | 309 500 |
| 方程两边同时乘以: | ( | 168 | + | x | ) |
| ( | 95 | + | x | ) | = | 309 500 | ( | 168 | + | x | ) |
| 95 | + | x | = | 309 500 | ( | 168 | + | x | ) |
| 95 | + | x | = | 309 500 | × | 168 | + | 309 500 | x |
| 95 | + | x | = | 12978 125 | + | 309 500 | x |
| x | − | 309 500 | x | = | 12978 125 | − | 95 |
191 500 | x | = | 12978 125 | − | 95 |
191 500 | x | = | 1103 125 |
| x | = | 1103 125 | ÷ | 191 500 |
| = | 1103 125 | × | 500 191 |
| = | 1103 | × | 4 191 |
| x | = | 4412 191 |
| x | = | 23.099476 |