| y | = | 100 | − | 1997500 | ÷ | ( | 8500 | + | 19975 | ) |
| 方程两边同时乘以: | ( | 8500 | + | 19975 | ) |
| y | ( | 8500 | + | 19975 | ) | = | 100 | ( | 8500 | + | 19975 | ) | − | 1997500 |
| y | × | 8500 | + | y | × | 19975 | = | 100 | ( | 8500 | + | 19975 | ) | − | 1997500 |
| y | × | 8500 | + | y | × | 19975 | = | 100 | × | 8500 | + | 100 | × | 19975 | − | 1997500 |
| y | × | 8500 | + | y | × | 19975 | = | 850000 | + | 1997500 | − | 1997500 |
| 28475 | y | = | 850000 |
| y | = | 850000 | ÷ | 28475 |
| = | 850000 | × | 1 28475 |
| = | 2000 | × | 1 67 |
| y | = | 2000 67 |
| y | = | 29.850746 |