| 16000 | ÷ | ( | 2 | x | − | 32 | ) | = | 9600 | ÷ | x |
| 方程两边同时乘以: | ( | 2 | x | − | 32 | ) | , | x |
| 16000 | x | = | 9600 | ( | 2 | x | − | 32 | ) |
| 16000 | x | = | 9600 | × | 2 | x | − | 9600 | × | 32 |
| 16000 | x | = | 19200 | x | − | 307200 |
| 16000 | x | − | 19200 | x | = | - | 307200 |
| - | 3200 | x | = | - | 307200 |
| 307200 | = | 3200 | x |
| 3200 | x | = | 307200 |
| x | = | 307200 | ÷ | 3200 |
| = | 307200 | × | 1 3200 |
| = | 96 | × | 1 |
| x | = | 96 |