| ( | 180 | + | x | ) | ( | 60 | − | x | ÷ | 10 | ) | = | 14000 |
| 方程左边 = | 180 | ( | 60 | − | x | ÷ | 10 | ) | + | x | ( | 60 | − | x | ÷ | 10 | ) |
| = | 180 | × | 60 | − | 180 | x | ÷ | 10 | + | x | ( | 60 | − | x | ÷ | 10 | ) |
| = | 10800 | − | 18 | x | + | x | ( | 60 | − | x | ÷ | 10 | ) |
| = | 10800 | − | 18 | x | + | x | × | 60 | − | x | x | ÷ | 10 |
| = | 10800 | + | 42 | x | − | x | x | × | 1 10 |
| 10800 | + | 42 | x | − | x | x | × | 1 10 | = | 14000 |