| 144 | ÷ | x | × | 45200 | × | 700 | x | = | ( | 35 | − | x | ) | × | 144 | ÷ | x | × | 206000 | × | 11309 10 | + | ( | 115 | − | x | ) | × | 144 | ÷ | x | × | 206000 | × | 11309 10 | + | ( | 150 | − | x | ) | × | 144 |
| 方程两边同时乘以: | x |
| 144 | × | 45200 | × | 700 | x | = | ( | 35 | − | x | ) | × | 144 | ÷ | 1 | × | 206000 | × | 11309 10 | × | 1 | + | ( | 115 | − | x | ) | × | 144 | ÷ | 1 | × | 206000 | × | 11309 10 | × | 1 |
| 144 | × | 45200 | × | 700 | x | = | 35 | × | 144 | ÷ | 1 | × | 206000 | × | 11309 10 | × | 1 | − | x | × | 144 | ÷ | 1 | × | 206000 | × | 11309 10 | × | 1 |