| x | ÷ | 40 | = | ( | 1 | ÷ | 3 | ) | x | ÷ | 40 | + | ( | 2 | ÷ | 3 | ) | x | ÷ | 40 | + | 3 |
| Right side of the equation = | 1 | ÷ | 3 | × | x | × | 1 40 | + | ( | 2 | ÷ | 3 | ) | x | × | 1 40 | + | 3 |
| = | 1 120 | x | + | ( | 2 | ÷ | 3 | ) | x | × | 1 40 | + | 3 |
| = | 1 120 | x | + | 2 | ÷ | 3 | × | x | × | 1 40 | + | 3 |
| = | 1 120 | x | + | 1 60 | x | + | 3 |
| = | 1 40 | x | + | 3 |
1 40 | x | = | 1 40 | x | + | 3 |
1 40 | x | − | 1 40 | x | = | 3 |
| 0 | x | = | 3 |