| ( | 5 | t | − | 3 | t | t | ) | ( | 48 | − | 127 | t | + | 39 | t | t | ) | = | 24 |
| 方程左边 = | 5 | t | ( | 48 | − | 127 | t | + | 39 | t | t | ) | − | 3 | t | t | ( | 48 | − | 127 | t | + | 39 | t | t | ) |
| = | 5 | t | × | 48 | − | 5 | t | × | 127 | t | + | 5 | t | × | 39 | t | t |
| = | 240 | t | − | 635 | t | t | + | 195 | t | t | t | − | 3 | t | t |
| = | 240 | t | − | 635 | t | t | + | 195 | t | t | t | − | 3 | t | t |
| = | 240 | t | − | 635 | t | t | + | 195 | t | t | t | − | 144 | t | t |
| 240 | t | − | 635 | t | t | + | 195 | t | t | t | − | 144 | t | t | = | 24 |