| x | ÷ | ( | 1 | − | 17 200 | ) | = | ( | x | − | 327224 | ) | ÷ | 478 5 | + | 390016 |
| 方程两边同时乘以: | ( | 1 | − | 17 200 | ) |
| x | = | ( | x | − | 327224 | ) | ÷ | 478 5 | × | ( | 1 | − | 17 200 | ) | + | 390016 | ( | 1 | − | 17 200 | ) |
| x | = | x | ÷ | 478 5 | × | ( | 1 | − | 17 200 | ) | − | 327224 | ÷ | 478 5 | × | ( | 1 | − | 17 200 | ) | + | 390016 | ( | 1 | − | 17 200 | ) |
| x | = | x | × | 5 478 | ( | 1 | − | 17 200 | ) | − | 818060 239 | ( | 1 | − | 17 200 | ) | + | 390016 | ( | 1 | − | 17 200 | ) |
| x | = | x | × | 5 478 | × | 1 | − | x | × | 5 478 | × | 17 200 | − | 818060 239 | ( | 1 | − | 17 200 | ) | + | 390016 | ( | 1 | − | 17 200 | ) |
| x | = | x | × | 5 478 | − | x | × | 17 19120 | − | 818060 239 | ( | 1 | − | 17 200 | ) | + | 390016 | ( | 1 | − | 17 200 | ) |
| x | = | 43737 4569680 | x | − | 818060 239 | ( | 1 | − | 17 200 | ) | + | 390016 | ( | 1 | − | 17 200 | ) |
| x | = | 43737 4569680 | x | − | 818060 239 | × | 1 | + | 818060 239 | × | 17 200 | + | 390016 | ( | 1 | − | 17 200 | ) |
| x | = | 43737 4569680 | x | − | 818060 239 | + | 695351 2390 | + | 390016 | ( | 1 | − | 17 200 | ) |
| x | = | 43737 4569680 | x | − | 7485249 2390 | + | 390016 | ( | 1 | − | 17 200 | ) |
| x | = | 43737 4569680 | x | − | 7485249 2390 | + | 390016 | × | 1 | − | 390016 | × | 17 200 |
| x | = | 43737 4569680 | x | − | 7485249 2390 | + | 390016 | − | 828784 25 |