| ( | 2988 | − | 60 | X | ) | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ÷ | ( | 3636 | − | 60 | X | ) | × | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | = | 1410 | ÷ | 2260 |
| 方程两边同时乘以: | ( | 3636 | − | 60 | X | ) |
| ( | 2988 | − | 60 | X | ) | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | = | 1410 | ÷ | 2260 | × | ( | 3636 | − | 60 | X | ) |
| 2988 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | − | 60 | X | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | = | 1410 | ÷ | 2260 | × | ( | 3636 | − | 60 | X | ) |
| 2988 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | − | 60 | X | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | = | 1410 | ÷ | 2260 | × | 3636 | − | 1410 | ÷ | 2260 | × | 60 | X |
| 2988 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | − | 60 | X | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | = | 256338 113 | − | 4230 113 | X |
| 2988 | × | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | × | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | − | 60 | X | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | = | 256338 113 | − | 4230 113 | X |
96163551 4000 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | − | 60 | X | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | = | 256338 113 | − | 4230 113 | X |
96163551 4000 | × | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | − | 60 | X | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) | = | 256338 113 | − | 4230 113 | X |