| ( | x | − | 360 | ) | × | 1 | ÷ | 4800 | = | ( | x | − | 168 | ) | × | 1 | ÷ | 4000 |
| 方程左边 = | ( | x | − | 360 | ) | × | 1 4800 |
| ( | x | − | 360 | ) | × | 1 4800 | = | ( | x | − | 168 | ) | × | 1 | ÷ | 4000 |
| 方程左边 = | x | × | 1 4800 | − | 360 | × | 1 4800 |
| = | x | × | 1 4800 | − | 3 40 |
1 4800 | x | − | 3 40 | = | ( | x | − | 168 | ) | × | 1 | ÷ | 4000 |
| 方程右边 = | ( | x | − | 168 | ) | × | 1 4000 |
1 4800 | x | − | 3 40 | = | ( | x | − | 168 | ) | × | 1 4000 |
| 方程右边 = | x | × | 1 4000 | − | 168 | × | 1 4000 |
| = | x | × | 1 4000 | − | 21 500 |
1 4800 | x | − | 3 40 | = | 1 4000 | x | − | 21 500 |
1 4800 | x | − | 1 4000 | x | = | - | 21 500 | + | 3 40 |
| - | 1 24000 | x | = | - | 21 500 | + | 3 40 |
| - | 1 24000 | x | = | 33 1000 |
| - | 33 1000 | = | 1 24000 | x |
1 24000 | x | = | - | 33 1000 |
| x | = | - | 33 1000 | ÷ | 1 24000 |
| = | - | 33 1000 | × | 24000 |
| = | - | 33 | × | 24 |
| x | = | - | 792 |