| y | = | 100 | − | 1997500 | ÷ | ( | 3500 | + | 19975 | ) |
| 方程两边同时乘以: | ( | 3500 | + | 19975 | ) |
| y | ( | 3500 | + | 19975 | ) | = | 100 | ( | 3500 | + | 19975 | ) | − | 1997500 |
| y | × | 3500 | + | y | × | 19975 | = | 100 | ( | 3500 | + | 19975 | ) | − | 1997500 |
| y | × | 3500 | + | y | × | 19975 | = | 100 | × | 3500 | + | 100 | × | 19975 | − | 1997500 |
| y | × | 3500 | + | y | × | 19975 | = | 350000 | + | 1997500 | − | 1997500 |
| 23475 | y | = | 350000 |
| y | = | 350000 | ÷ | 23475 |
| = | 350000 | × | 1 23475 |
| = | 14000 | × | 1 939 |
| y | = | 14000 939 |
| y | = | 14.909478 |