| ( | x | − | 7 | ) | × | 13 4 | = | x | + | 360 | − | 7 |
| Left side of the equation = | x | × | 13 4 | − | 7 | × | 13 4 |
| = | x | × | 13 4 | − | 91 4 |
13 4 | x | − | 91 4 | = | x | + | 360 | − | 7 |
| Right side of the equation = | x | + | 353 |
13 4 | x | − | 91 4 | = | x | + | 353 |
13 4 | x | − | x | = | 353 | + | 91 4 |
9 4 | x | = | 353 | + | 91 4 |
9 4 | x | = | 1503 4 |
| x | = | 1503 4 | ÷ | 9 4 |
| = | 1503 4 | × | 4 9 |
| = | 167 | × | 1 |
| x | = | 167 |