| 73 | × | 399 50 | + | 438 5 | x | = | 199 25 | × | 803 5 |
| 方程左边 = | 29127 50 | + | 438 5 | x |
29127 50 | + | 438 5 | x | = | 199 25 | × | 803 5 |
| 方程右边 = | 159797 125 |
29127 50 | + | 438 5 | x | = | 159797 125 |
438 5 | x | = | 159797 125 | − | 29127 50 |
438 5 | x | = | 173959 250 |
| x | = | 173959 250 | ÷ | 438 5 |
| = | 173959 250 | × | 5 438 |
| = | 173959 50 | × | 1 438 |
| x | = | 173959 21900 |
| x | = | 2383 300 |
| x | = | 7.943333 |