| 180 | ( | x | − | 44 | ) | × | 50 100 | = | 40 100 | × | 160 | x | × | 120 100 |
| Left side of the equation = | 90 | ( | x | − | 44 | ) |
| 90 | ( | x | − | 44 | ) | = | 40 100 | × | 160 | x | × | 120 100 |
| Left side of the equation = | 90 | x | − | 90 | × | 44 |
| = | 90 | x | − | 3960 |
| 90 | x | − | 3960 | = | 40 100 | × | 160 | x | × | 120 100 |
| Right side of the equation = | 384 5 | x |
| 90 | x | − | 3960 | = | 384 5 | x |
| 90 | x | − | 384 5 | x | = | 3960 |
66 5 | x | = | 3960 |
| x | = | 3960 | ÷ | 66 5 |
| = | 3960 | × | 5 66 |
| = | 60 | × | 5 |
| x | = | 300 |