| ( | m | ÷ | 2 | ) | + | 40 | ÷ | m | ÷ | 10 | = | ( | m | ÷ | 2 | ) | − | 40 | ÷ | m | ÷ | 15 |
| Multiply both sides of the equation by: | m |
| ( | m | ÷ | 2 | ) | m | + | 40 | ÷ | 10 | = | ( | m | ÷ | 2 | ) | m | − | 40 | ÷ | 1 | ÷ | 15 | × | 1 |
| m | ÷ | 2 | × | m | + | 40 | ÷ | 10 | = | ( | m | ÷ | 2 | ) | m | − | 40 | ÷ | 1 | ÷ | 15 | × | 1 |
| m | ÷ | 2 | × | m | + | 40 | ÷ | 10 | = | m | ÷ | 2 | × | m | − | 40 | ÷ | 1 | ÷ | 15 | × | 1 |
| m | × | 1 2 | m | + | 4 | = | m | × | 1 2 | m | − | 8 3 |