| 360 | ÷ | x | − | 1 | = | 400 | ÷ | x | + | 20 |
| Multiply both sides of the equation by: | x |
| 360 | − | 1 | x | = | 400 | ÷ | 1 | × | 1 | + | 20 | x |
| - | 1 | x | − | 20 | x | = | 400 | ÷ | 1 | × | 1 | − | 360 |
| - | 1 | x | − | 20 | x | = | 400 | − | 360 |
| - | 21 | x | = | 400 | − | 360 |
| - | 21 | x | = | 40 |
| - | 40 | = | 21 | x |
| 21 | x | = | - | 40 |
| x | = | - | 40 | ÷ | 21 |
| = | - | 40 | × | 1 21 |
| x | = | - | 40 21 |
| x | = | - 1.904762 |