| 40 | ÷ | 74 | × | ( | 77 5 | − | 40 | x | ) | = | 40 | ÷ | 111 | × | ( | 114 5 | − | 117 2 | x | ) |
| Left side of the equation = | 20 37 | ( | 77 5 | − | 40 | x | ) |
20 37 | ( | 77 5 | − | 40 | x | ) | = | 40 | ÷ | 111 | × | ( | 114 5 | − | 117 2 | x | ) |
| Left side of the equation = | 20 37 | × | 77 5 | − | 20 37 | × | 40 | x |
| = | 308 37 | − | 800 37 | x |
308 37 | − | 800 37 | x | = | 40 | ÷ | 111 | × | ( | 114 5 | − | 117 2 | x | ) |
| Right side of the equation = | 40 111 | ( | 114 5 | − | 117 2 | x | ) |
308 37 | − | 800 37 | x | = | 40 111 | ( | 114 5 | − | 117 2 | x | ) |
| Right side of the equation = | 40 111 | × | 114 5 | − | 40 111 | × | 117 2 | x |
| = | 304 37 | − | 780 37 | x |
308 37 | − | 800 37 | x | = | 304 37 | − | 780 37 | x |
| - | 800 37 | x | + | 780 37 | x | = | 304 37 | − | 308 37 |
| - | 20 37 | x | = | 304 37 | − | 308 37 |
| - | 20 37 | x | = | - | 4 37 |
4 37 | = | 20 37 | x |
20 37 | x | = | 4 37 |
| x | = | 4 37 | ÷ | 20 37 |
| = | 4 37 | × | 37 20 |
| = | 1 | × | 1 5 |
| x | = | 1 5 |
| x | = | 0.2 |