| ( | 540 | − | x | ) | × | 2 | ÷ | 5 | = | 340 | − | x |
| 方程左边 = | ( | 540 | − | x | ) | × | 2 5 |
| ( | 540 | − | x | ) | × | 2 5 | = | 340 | − | x |
| 方程左边 = | 540 | × | 2 5 | − | x | × | 2 5 |
| = | 216 | − | x | × | 2 5 |
| 216 | − | 2 5 | x | = | 340 | − | x |
| - | 2 5 | x | + | x | = | 340 | − | 216 |
| - | - | 3 5 | x | = | 340 | − | 216 |
| - | - | 3 5 | x | = | 124 |
| - | 124 | = | - | 3 5 | x |
| - | 3 5 | x | = | - | 124 |
| x | = | 124 | ÷ | 3 5 |
| = | 124 | × | 5 3 |
| x | = | 620 3 |
| x | = | 206.666667 |