| ( | ( | x | − | 168263 20 | ) | × | 75 100 | ) | ÷ | ( | 30000 | × | 90 100 | ) | = | 12 100 |
| 方程两边同时乘以: | ( | 30000 | × | 90 100 | ) |
| ( | ( | x | − | 168263 20 | ) | × | 75 100 | ) | = | 12 100 | ( | 30000 | × | 90 100 | ) |
| ( | x | − | 168263 20 | ) | × | 75 100 | = | 12 100 | ( | 30000 | × | 90 100 | ) |
| ( | x | − | 168263 20 | ) | × | 75 100 | = | 12 100 | × | 30000 | × | 90 100 |
| ( | x | − | 168263 20 | ) | × | 75 100 | = | 3240 |
| x | × | 75 100 | − | 168263 20 | × | 75 100 | = | 3240 |
| x | × | 75 100 | − | 504789 80 | = | 3240 |
75 100 | x | = | 3240 | + | 504789 80 |
75 100 | x | = | 763989 80 |
| x | = | 763989 80 | ÷ | 75 100 |
| = | 763989 80 | × | 100 75 |
| = | 254663 4 | × | 5 25 |
| x | = | 1273315 100 |
| x | = | 254663 20 |
| x | = | 12733.15 |