| ( | x | − | 46 | ) | ÷ | 5 | = | ( | x | + | 2 | ) | ÷ | 8 |
| 方程左边 = | x | × | 1 5 | − | 46 | × | 1 5 |
| = | x | × | 1 5 | − | 46 5 |
1 5 | x | − | 46 5 | = | ( | x | + | 2 | ) | ÷ | 8 |
| 方程右边 = | x | × | 1 8 | + | 2 | × | 1 8 |
| = | x | × | 1 8 | + | 1 4 |
1 5 | x | − | 46 5 | = | 1 8 | x | + | 1 4 |
1 5 | x | − | 1 8 | x | = | 1 4 | + | 46 5 |
3 40 | x | = | 1 4 | + | 46 5 |
3 40 | x | = | 189 20 |
| x | = | 189 20 | ÷ | 3 40 |
| = | 189 20 | × | 40 3 |
| = | 63 | × | 2 |
| x | = | 126 |