| 60 | x | = | 1 | ÷ | ( | 1 | + | 163173 1000000 | × | 4 | ) |
| 方程两边同时乘以: | ( | 1 | + | 163173 1000000 | × | 4 | ) |
| 60 | x | ( | 1 | + | 163173 1000000 | × | 4 | ) | = | 1 |
| 60 | x | × | 1 | + | 60 | x | × | 163173 1000000 | × | 4 | = | 1 |
| 60 | x | + | 489519 12500 | x | = | 1 |
1239519 12500 | x | = | 1 |
| x | = | 1 | ÷ | 1239519 12500 |
| = | 1 | × | 12500 1239519 |
| x | = | 12500 1239519 |
| x | = | 0.010085 |