| ( | ( | 71 | + | x | ) | ÷ | 220 | + | 1 | ) | ÷ | ( | x | ÷ | 220 | + | 1 | ) | = | 167 10 |
| 方程两边同时乘以: | ( | x | ÷ | 220 | + | 1 | ) |
| ( | ( | 71 | + | x | ) | ÷ | 220 | + | 1 | ) | = | 167 10 | ( | x | ÷ | 220 | + | 1 | ) |
| ( | 71 | + | x | ) | ÷ | 220 | + | 1 | = | 167 10 | ( | x | ÷ | 220 | + | 1 | ) |
| ( | 71 | + | x | ) | ÷ | 220 | + | 1 | = | 167 10 | x | ÷ | 220 | + | 167 10 | × | 1 |
| ( | 71 | + | x | ) | × | 1 220 | + | 1 | = | 167 2200 | x | + | 167 10 |
| 71 | × | 1 220 | + | x | × | 1 220 | + | 1 | = | 167 2200 | x | + | 167 10 |
71 220 | + | x | × | 1 220 | + | 1 | = | 167 2200 | x | + | 167 10 |
291 220 | + | 1 220 | x | = | 167 2200 | x | + | 167 10 |
1 220 | x | − | 167 2200 | x | = | 167 10 | − | 291 220 |
| - | 157 2200 | x | = | 167 10 | − | 291 220 |
| - | 157 2200 | x | = | 3383 220 |
| - | 3383 220 | = | 157 2200 | x |
157 2200 | x | = | - | 3383 220 |
| x | = | - | 3383 220 | ÷ | 157 2200 |
| = | - | 3383 220 | × | 2200 157 |
| = | - | 3383 | × | 10 157 |
| x | = | - | 33830 157 |
| x | = | - 215.477707 |