| 1796 | ÷ | 1796 | − | ( | 40 | x | ) | = | 7 100 |
| Left side of the equation = | 1 | − | ( | 40 | x | ) |
| 1 | − | ( | 40 | x | ) | = | 7 100 |
| Left side of the equation = | 1 | − | 40 | x |
| 1 | − | 40 | x | = | 7 100 |
| - | 40 | x | = | 7 100 | − | 1 |
| - | 40 | x | = | - | 93 100 |
93 100 | = | 40 | x |
| 40 | x | = | 93 100 |
| x | = | 93 100 | ÷ | 40 |
| = | 93 100 | × | 1 40 |
| x | = | 93 4000 |
| x | = | 0.02325 |