| ( | 1323 10000 | − | x | ) | ÷ | 5 4 | = | ( | 967 10000 | − | x | ) | ÷ | 87 100 |
| 方程左边 = | 1323 10000 | × | 4 5 | − | x | × | 4 5 |
| = | 1323 12500 | − | x | × | 4 5 |
1323 12500 | − | 4 5 | x | = | ( | 967 10000 | − | x | ) | ÷ | 87 100 |
| 方程右边 = | 967 10000 | × | 100 87 | − | x | × | 100 87 |
| = | 967 8700 | − | x | × | 100 87 |
1323 12500 | − | 4 5 | x | = | 967 8700 | − | 100 87 | x |
| - | 4 5 | x | + | 100 87 | x | = | 967 8700 | − | 1323 12500 |
152 435 | x | = | 967 8700 | − | 1323 12500 |
152 435 | x | = | 2887 543750 |
| x | = | 2887 543750 | ÷ | 152 435 |
| = | 2887 543750 | × | 435 152 |
| = | 2887 1250 | × | 1 152 |
| x | = | 2887 190000 |
| x | = | 0.015195 |