| 26 | × | 100 | ÷ | X | ÷ | 21 20 | ÷ | 123 | × | 100 | = | 14 |
| 方程两边同时乘以: | X |
| 26 | × | 100 | ÷ | 21 20 | ÷ | 123 | × | 100 | = | 14 | X |
| - | 14 | X | = | - | 26 | × | 100 | ÷ | 21 20 | ÷ | 123 | × | 100 |
| - | 14 | X | = | - | 5200000 2583 |
5200000 2583 | = | 14 | X |
| 14 | X | = | 5200000 2583 |
| X | = | 5200000 2583 | ÷ | 14 |
| = | 5200000 2583 | × | 1 14 |
| = | 2600000 2583 | × | 1 7 |
| X | = | 2600000 18081 |
| X | = | 143.797356 |