| ( | 534 | − | m | ) | ÷ | 1 | = | ( | 438 | − | m | ) | ÷ | 4 5 |
| Left side of the equation = | 534 | × | 1 | − | m | × | 1 |
| = | 534 | − | m | × | 1 |
| 534 | − | 1 | m | = | ( | 438 | − | m | ) | ÷ | 4 5 |
| Right side of the equation = | 438 | × | 5 4 | − | m | × | 5 4 |
| = | 1095 2 | − | m | × | 5 4 |
| 534 | − | 1 | m | = | 1095 2 | − | 5 4 | m |
| - | 1 | m | + | 5 4 | m | = | 1095 2 | − | 534 |
1 4 | m | = | 1095 2 | − | 534 |
1 4 | m | = | 27 2 |
| m | = | 27 2 | ÷ | 1 4 |
| = | 27 2 | × | 4 |
| = | 27 | × | 2 |
| m | = | 54 |