| 96000 | ÷ | x | = | 168000 | ÷ | ( | 2 | x | − | 400 | ) |
| 方程两边同时乘以: | x | , | ( | 2 | x | − | 400 | ) |
| 96000 | ( | 2 | x | − | 400 | ) | = | 168000 | x |
| 96000 | × | 2 | x | − | 96000 | × | 400 | = | 168000 | x |
| 192000 | x | − | 38400000 | = | 168000 | x |
| 192000 | x | − | 168000 | x | = | 38400000 |
| 24000 | x | = | 38400000 |
| x | = | 38400000 | ÷ | 24000 |
| = | 38400000 | × | 1 24000 |
| = | 1600 | × | 1 |
| x | = | 1600 |