| 1260 | ÷ | ( | 3 2 | m | ) | = | 1200 | ÷ | m | − | 6 |
| 方程两边同时乘以: | ( | 3 2 | m | ) |
| 1260 | = | 1200 | ÷ | 1 | × | ( | 3 2 | × | 1 | ) | − | 6 | ( | 3 2 | m | ) |
| 1260 | = | 1200 | ÷ | 1 | × | 3 2 | × | 1 | − | 6 | ( | 3 2 | m | ) |
| 1260 | = | 1800 | − | 6 | ( | 3 2 | m | ) |
| 1260 | = | 1800 | − | 6 | × | 3 2 | m |
| 1260 | = | 1800 | − | 9 | m |
| 9 | m | = | 1800 | − | 1260 |
| 9 | m | = | 540 |
| m | = | 540 | ÷ | 9 |
| = | 540 | × | 1 9 |
| = | 60 | × | 1 |
| m | = | 60 |