| 544 | ( | 1 | + | ( | y | + | 82 | ) | ÷ | 100 | ) | = | 615 | ( | 1 | + | y | ÷ | 100 | ) |
| 方程左边 = | 544 | × | 1 | + | 544 | ( | y | + | 82 | ) | ÷ | 100 |
| = | 544 | + | 136 25 | ( | y | + | 82 | ) |
| = | 544 | + | 136 25 | y | + | 136 25 | × | 82 |
| = | 544 | + | 136 25 | y | + | 11152 25 |
| = | 24752 25 | + | 136 25 | y |
24752 25 | + | 136 25 | y | = | 615 | ( | 1 | + | y | ÷ | 100 | ) |
| 方程右边 = | 615 | × | 1 | + | 615 | y | ÷ | 100 |
| = | 615 | + | 123 20 | y |
24752 25 | + | 136 25 | y | = | 615 | + | 123 20 | y |
136 25 | y | − | 123 20 | y | = | 615 | − | 24752 25 |
| - | 71 100 | y | = | 615 | − | 24752 25 |
| - | 71 100 | y | = | - | 9377 25 |
9377 25 | = | 71 100 | y |
71 100 | y | = | 9377 25 |
| y | = | 9377 25 | ÷ | 71 100 |
| = | 9377 25 | × | 100 71 |
| = | 9377 | × | 4 71 |
| y | = | 37508 71 |
| y | = | 528.28169 |