| ( | 40 | + | x | ) | × | 35 | = | 40 | × | 23 | + | 450 | x |
| Left side of the equation = | 40 | × | 35 | + | x | × | 35 |
| = | 1400 | + | x | × | 35 |
| 1400 | + | 35 | x | = | 40 | × | 23 | + | 450 | x |
| Right side of the equation = | 920 | + | 450 | x |
| 1400 | + | 35 | x | = | 920 | + | 450 | x |
| 35 | x | − | 450 | x | = | 920 | − | 1400 |
| - | 415 | x | = | 920 | − | 1400 |
| - | 415 | x | = | - | 480 |
| 480 | = | 415 | x |
| 415 | x | = | 480 |
| x | = | 480 | ÷ | 415 |
| = | 480 | × | 1 415 |
| = | 96 | × | 1 83 |
| x | = | 96 83 |
| x | = | 1.156627 |