| ( | 30 100 | X | + | 10 100 | × | 40 | ) | ÷ | ( | 40 | + | X | ) | = | 23 100 |
| 方程两边同时乘以: | ( | 40 | + | X | ) |
| ( | 30 100 | X | + | 10 100 | × | 40 | ) | = | 23 100 | ( | 40 | + | X | ) |
30 100 | X | + | 10 100 | × | 40 | = | 23 100 | ( | 40 | + | X | ) |
30 100 | X | + | 10 100 | × | 40 | = | 23 100 | × | 40 | + | 23 100 | X |
30 100 | X | + | 4 | = | 46 5 | + | 23 100 | X |
30 100 | X | − | 23 100 | X | = | 46 5 | − | 4 |
7 100 | X | = | 46 5 | − | 4 |
7 100 | X | = | 26 5 |
| X | = | 26 5 | ÷ | 7 100 |
| = | 26 5 | × | 100 7 |
| = | 26 | × | 20 7 |
| X | = | 520 7 |
| X | = | 74.285714 |