| 36000 | ÷ | ( | x | + | 60 | ) | = | 10000 | ÷ | 70 |
| 方程两边同时乘以: | ( | x | + | 60 | ) |
| 36000 | = | 10000 | ÷ | 70 | × | ( | x | + | 60 | ) |
| 36000 | = | 10000 | ÷ | 70 | × | x | + | 10000 | ÷ | 70 | × | 60 |
| 36000 | = | 1000 7 | x | + | 60000 7 |
| - | 1000 7 | x | = | 60000 7 | − | 36000 |
| - | 1000 7 | x | = | - | 192000 7 |
192000 7 | = | 1000 7 | x |
1000 7 | x | = | 192000 7 |
| x | = | 192000 7 | ÷ | 1000 7 |
| = | 192000 7 | × | 7 1000 |
| = | 192 | × | 1 |
| x | = | 192 |