| ( | 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | ) | ÷ | ( | 182 | + | X | ) | = | 23 5 |
| 方程两边同时乘以: | ( | 182 | + | X | ) |
| ( | 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | ) | = | 23 5 | ( | 182 | + | X | ) |
| 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | = | 23 5 | ( | 182 | + | X | ) |
| 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | = | 23 5 | × | 182 | + | 23 5 | X |
| 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | = | 4186 5 | + | 23 5 | X |
| 5 | ( | 119 | + | X | ) | + | 118 | = | 4186 5 | + | 23 5 | X |
| 5 | × | 119 | + | 5 | X | + | 118 | = | 4186 5 | + | 23 5 | X |
| 595 | + | 5 | X | + | 118 | = | 4186 5 | + | 23 5 | X |
| 713 | + | 5 | X | = | 4186 5 | + | 23 5 | X |
| 5 | X | − | 23 5 | X | = | 4186 5 | − | 713 |
2 5 | X | = | 4186 5 | − | 713 |
2 5 | X | = | 621 5 |
| X | = | 621 5 | ÷ | 2 5 |
| = | 621 5 | × | 5 2 |
| = | 621 | × | 1 2 |
| X | = | 621 2 |
| X | = | 310.5 |