| 60 | ÷ | ( | x | + | 3 | ) | = | 40 | ÷ | ( | x | − | 3 | ) |
| Multiply both sides of the equation by: | ( | x | + | 3 | ) | , | ( | x | − | 3 | ) |
| 60 | ( | x | − | 3 | ) | = | 40 | ( | x | + | 3 | ) |
| 60 | x | − | 60 | × | 3 | = | 40 | ( | x | + | 3 | ) |
| 60 | x | − | 60 | × | 3 | = | 40 | x | + | 40 | × | 3 |
| 60 | x | − | 180 | = | 40 | x | + | 120 |
| 60 | x | − | 40 | x | = | 120 | + | 180 |
| 20 | x | = | 120 | + | 180 |
| 20 | x | = | 300 |
| x | = | 300 | ÷ | 20 |
| = | 300 | × | 1 20 |
| = | 15 | × | 1 |
| x | = | 15 |