| ( | - | 20 | − | x | ) | ÷ | ( | 40 | − | x | ) | = | 2 | ÷ | 3 |
| Multiply both sides of the equation by: | ( | 40 | − | x | ) |
| ( | - | 20 | − | x | ) | = | 2 | ÷ | 3 | × | ( | 40 | − | x | ) |
| - | 20 | − | x | = | 2 | ÷ | 3 | × | ( | 40 | − | x | ) |
| - | 20 | − | x | = | 2 | ÷ | 3 | × | 40 | − | 2 | ÷ | 3 | × | x |
| - | 20 | − | x | = | 80 3 | − | 2 3 | x |
| - | x | + | 2 3 | x | = | 80 3 | + | 20 |
| - | 1 3 | x | = | 80 3 | + | 20 |
| - | 1 3 | x | = | 140 3 |
| - | 140 3 | = | 1 3 | x |
1 3 | x | = | - | 140 3 |
| x | = | - | 140 3 | ÷ | 1 3 |
| = | - | 140 3 | × | 3 |
| = | - | 140 | × | 1 |
| x | = | - | 140 |