| ( | 1 | − | 4 | ÷ | 5 | ) | x | + | 26 | = | ( | 1 | − | 3 | ÷ | 7 | ) | x |
| 方程左边 = | 1 | x | − | 4 | ÷ | 5 | × | x | + | 26 |
| = | 1 | x | − | 4 5 | x | + | 26 |
| = | 1 5 | x | + | 26 |
1 5 | x | + | 26 | = | ( | 1 | − | 3 | ÷ | 7 | ) | x |
| 方程右边 = | 1 | x | − | 3 | ÷ | 7 | × | x |
| = | 1 | x | − | 3 7 | x |
| = | 4 7 | x |
1 5 | x | + | 26 | = | 4 7 | x |
1 5 | x | − | 4 7 | x | = | - | 26 |
| - | 13 35 | x | = | - | 26 |
| 26 | = | 13 35 | x |
13 35 | x | = | 26 |
| x | = | 26 | ÷ | 13 35 |
| = | 26 | × | 35 13 |
| = | 2 | × | 35 |
| x | = | 70 |