| ( | X | − | 14 | ) | ÷ | 13 | = | ( | X | + | 26 | ) | ÷ | 14 |
| 方程左边 = | X | × | 1 13 | − | 14 | × | 1 13 |
| = | X | × | 1 13 | − | 14 13 |
1 13 | X | − | 14 13 | = | ( | X | + | 26 | ) | ÷ | 14 |
| 方程右边 = | X | × | 1 14 | + | 26 | × | 1 14 |
| = | X | × | 1 14 | + | 13 7 |
1 13 | X | − | 14 13 | = | 1 14 | X | + | 13 7 |
1 13 | X | − | 1 14 | X | = | 13 7 | + | 14 13 |
1 182 | X | = | 13 7 | + | 14 13 |
1 182 | X | = | 267 91 |
| X | = | 267 91 | ÷ | 1 182 |
| = | 267 91 | × | 182 |
| = | 267 | × | 2 |
| X | = | 534 |