| 145000 | ÷ | ( | 11 100 | − | R% | ) | = | 1900000 |
| 方程两边同时乘以: | ( | 11 100 | − | R% | ) |
| 145000 | = | 1900000 | ( | 11 100 | − | R% | ) |
| 145000 | = | 1900000 | × | 11 100 | − | 1900000 | × | R% |
| 145000 | = | 209000 | − | 19000 | R |
| 19000 | R | = | 209000 | − | 145000 |
| 19000 | R | = | 64000 |
| R | = | 64000 | ÷ | 19000 |
| = | 64000 | × | 1 19000 |
| = | 64 | × | 1 19 |
| R | = | 64 19 |
| R | = | 3.368421 |