| 3 | − | 2 | x | + | 48 | ( | x | + | 5 | ) | = | ( | 48 | + | 52 | ) | × | 78 |
| 方程左边 = | 3 | − | 2 | x | + | 48 | x | + | 48 | × | 5 |
| = | 3 | − | 2 | x | + | 48 | x | + | 240 |
| = | 243 | + | 46 | x |
| 243 | + | 46 | x | = | ( | 48 | + | 52 | ) | × | 78 |
| 方程右边 = | 48 | × | 78 | + | 52 | × | 78 |
| = | 3744 | + | 4056 |
| = | 7800 |
| 243 | + | 46 | x | = | 7800 |
| 46 | x | = | 7800 | − | 243 |
| 46 | x | = | 7557 |
| x | = | 7557 | ÷ | 46 |
| = | 7557 | × | 1 46 |
| x | = | 7557 46 |
| x | = | 164.282609 |