| ( | 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | ) | ÷ | ( | 182 | + | X | ) | = | 91 20 |
| 方程两边同时乘以: | ( | 182 | + | X | ) |
| ( | 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | ) | = | 91 20 | ( | 182 | + | X | ) |
| 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | = | 91 20 | ( | 182 | + | X | ) |
| 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | = | 91 20 | × | 182 | + | 91 20 | X |
| 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | = | 8281 10 | + | 91 20 | X |
| 5 | ( | 119 | + | X | ) | + | 118 | = | 8281 10 | + | 91 20 | X |
| 5 | × | 119 | + | 5 | X | + | 118 | = | 8281 10 | + | 91 20 | X |
| 595 | + | 5 | X | + | 118 | = | 8281 10 | + | 91 20 | X |
| 713 | + | 5 | X | = | 8281 10 | + | 91 20 | X |
| 5 | X | − | 91 20 | X | = | 8281 10 | − | 713 |
9 20 | X | = | 8281 10 | − | 713 |
9 20 | X | = | 1151 10 |
| X | = | 1151 10 | ÷ | 9 20 |
| = | 1151 10 | × | 20 9 |
| = | 1151 | × | 2 9 |
| X | = | 2302 9 |
| X | = | 255.777778 |