| 2 | = | 100 | ( | x | − | 263 | ) | ÷ | ( | x | × | 1350 | ÷ | 100 | ) |
| 方程两边同时乘以: | ( | x | × | 1350 | ÷ | 100 | ) |
| 2 | ( | x | × | 1350 | ÷ | 100 | ) | = | 100 | ( | x | − | 263 | ) |
| 2 | x | × | 1350 | ÷ | 100 | = | 100 | ( | x | − | 263 | ) |
| 2 | x | × | 1350 | ÷ | 100 | = | 100 | x | − | 100 | × | 263 |
| 27 | x | = | 100 | x | − | 26300 |
| 27 | x | − | 100 | x | = | - | 26300 |
| - | 73 | x | = | - | 26300 |
| 26300 | = | 73 | x |
| 73 | x | = | 26300 |
| x | = | 26300 | ÷ | 73 |
| = | 26300 | × | 1 73 |
| x | = | 26300 73 |
| x | = | 360.273973 |