| ( | ( | x | − | 40 | − | 48 | ) | × | 3 4 | ) | ÷ | 600 | = | ( | ( | x | − | 40 | ) | × | 3 4 | ) | ÷ | 700 |
| 方程左边 = | ( | x | − | 40 | − | 48 | ) | × | 3 4 | × | 1 600 |
| = | ( | x | − | 40 | − | 48 | ) | × | 1 800 |
| = | x | × | 1 800 | − | 40 | × | 1 800 | − | 48 | × | 1 800 |
| = | x | × | 1 800 | − | 1 20 | − | 3 50 |
| = | 1 800 | x | − | 11 100 |
1 800 | x | − | 11 100 | = | ( | ( | x | − | 40 | ) | × | 3 4 | ) | ÷ | 700 |
| 方程右边 = | ( | x | − | 40 | ) | × | 3 4 | × | 1 700 |
| = | ( | x | − | 40 | ) | × | 3 2800 |
| = | x | × | 3 2800 | − | 40 | × | 3 2800 |
| = | x | × | 3 2800 | − | 3 70 |
1 800 | x | − | 11 100 | = | 3 2800 | x | − | 3 70 |
1 800 | x | − | 3 2800 | x | = | - | 3 70 | + | 11 100 |
1 5600 | x | = | - | 3 70 | + | 11 100 |
1 5600 | x | = | 47 700 |
| x | = | 47 700 | ÷ | 1 5600 |
| = | 47 700 | × | 5600 |
| = | 47 | × | 8 |
| x | = | 376 |