| 3 | t | ÷ | ( | 10 | − | t | ) | = | ( | 12 | − | 3 | t | ) | ÷ | 3 2 | × | t |
| Multiply both sides of the equation by: | ( | 10 | − | t | ) |
| 3 | t | = | ( | 12 | − | 3 | t | ) | ÷ | 3 2 | × | t | ( | 10 | − | t | ) |
| 3 | t | = | 12 | ÷ | 3 2 | × | t | ( | 10 | − | t | ) | − | 3 | t | ÷ | 3 2 | × | t | ( | 10 | − | t | ) |
| 3 | t | = | 8 | t | ( | 10 | − | t | ) | − | 2 | t | t | ( | 10 | − | t | ) |
| 3 | t | = | 8 | t | × | 10 | − | 8 | t | t | − | 2 | t | t | ( | 10 | − | t | ) |
| 3 | t | = | 80 | t | − | 8 | t | t | − | 2 | t | t | ( | 10 | − | t | ) |
| 3 | t | = | 80 | t | − | 8 | t | t | − | 2 | t | t | × | 10 | + | 2 | t | t |
| 3 | t | = | 80 | t | − | 8 | t | t | − | 20 | t | t | + | 2 | t | t | t |