| X | ÷ | 40 | + | 3 | = | X | − | 40 | ÷ | 40 | × | 3 | ÷ | 5 |
| Right side of the equation = | X | − | 3 5 |
1 40 | X | + | 3 | = | X | − | 3 5 |
1 40 | X | − | X | = | - | 3 5 | − | 3 |
| - | 39 40 | X | = | - | 3 5 | − | 3 |
| - | 39 40 | X | = | - | 18 5 |
18 5 | = | 39 40 | X |
39 40 | X | = | 18 5 |
| X | = | 18 5 | ÷ | 39 40 |
| = | 18 5 | × | 40 39 |
| = | 6 | × | 8 13 |
| X | = | 48 13 |
| X | = | 3.692308 |