| ( | x | − | 5 | ) | ( | 160 | − | 20 | ( | x | − | 7 | ) | ) | = | 420 |
| 方程左边 = | x | ( | 160 | − | 20 | ( | x | − | 7 | ) | ) | − | 5 | ( | 160 | − | 20 | ( | x | − | 7 | ) | ) |
| = | x | × | 160 | − | x | × | 20 | ( | x | − | 7 | ) | − | 5 | ( | 160 | − | 20 | ( | x | − | 7 | ) | ) |
| = | 160 | x | − | x | × | 20 | x | + | x | × | 20 | × | 7 | − | 5 | ( | 160 | − | 20 | ( | x | − | 7 | ) | ) |
| = | 160 | x | − | x | × | 20 | x | + | x | × | 140 | − | 5 | ( | 160 | − | 20 | ( | x | − | 7 | ) | ) |
| = | 300 | x | − | x | × | 20 | x | − | 5 | ( | 160 | − | 20 | ( | x | − | 7 | ) | ) |
| = | 300 | x | − | x | × | 20 | x | − | 5 | × | 160 | + | 5 | × | 20 | ( | x | − | 7 | ) |
| = | 300 | x | − | x | × | 20 | x | − | 800 | + | 100 | ( | x | − | 7 | ) |
| = | 300 | x | − | x | × | 20 | x | − | 800 | + | 100 | x | − | 100 | × | 7 |
| = | 300 | x | − | x | × | 20 | x | − | 800 | + | 100 | x | − | 700 |
| = | 400 | x | − | x | × | 20 | x | − | 1500 |
| 400 | x | − | x | × | 20 | x | − | 1500 | = | 420 |