| ( | 40 | + | x | ) | × | 32 | = | 40 | × | 27 | + | 450 | x |
| Left side of the equation = | 40 | × | 32 | + | x | × | 32 |
| = | 1280 | + | x | × | 32 |
| 1280 | + | 32 | x | = | 40 | × | 27 | + | 450 | x |
| Right side of the equation = | 1080 | + | 450 | x |
| 1280 | + | 32 | x | = | 1080 | + | 450 | x |
| 32 | x | − | 450 | x | = | 1080 | − | 1280 |
| - | 418 | x | = | 1080 | − | 1280 |
| - | 418 | x | = | - | 200 |
| 200 | = | 418 | x |
| 418 | x | = | 200 |
| x | = | 200 | ÷ | 418 |
| = | 200 | × | 1 418 |
| = | 100 | × | 1 209 |
| x | = | 100 209 |
| x | = | 0.478469 |