| ( | 86942 | − | x | ) | ÷ | x | = | 2719 10000 |
| 方程两边同时乘以: | x |
| ( | 86942 | − | x | ) | = | 2719 10000 | x |
| 86942 | − | x | = | 2719 10000 | x |
| - | x | − | 2719 10000 | x | = | - | 86942 |
| - | 12719 10000 | x | = | - | 86942 |
| 86942 | = | 12719 10000 | x |
12719 10000 | x | = | 86942 |
| x | = | 86942 | ÷ | 12719 10000 |
| = | 86942 | × | 10000 12719 |
| x | = | 869420000 12719 |
| x | = | 68356.00283 |