| y | = | 100 | − | 1997500 | ÷ | ( | 15000 | + | 0 | + | 19975 | ) |
| 方程两边同时乘以: | ( | 15000 | + | 0 | + | 19975 | ) |
| y | ( | 15000 | + | 0 | + | 19975 | ) | = | 100 | ( | 15000 | + | 0 | + | 19975 | ) | − | 1997500 |
| y | × | 15000 | + | y | × | 0 | + | y | × | 19975 | = | 100 | ( | 15000 | + | 0 | + | 19975 | ) | − | 1997500 |
| y | × | 15000 | + | y | × | 0 | + | y | × | 19975 | = | 100 | × | 15000 | + | 100 | × | 0 | + | 100 | × | 19975 | − | 1997500 |
| y | × | 15000 | + | y | × | 0 | + | y | × | 19975 | = | 1500000 | + | 0 | + | 1997500 | − | 1997500 |
| 34975 | y | = | 1500000 |
| y | = | 1500000 | ÷ | 34975 |
| = | 1500000 | × | 1 34975 |
| = | 60000 | × | 1 1399 |
| y | = | 60000 1399 |
| y | = | 42.887777 |