| 520 | ÷ | x | = | 520 | ÷ | ( | x | − | 180 | ) | − | 5 |
| Multiply both sides of the equation by: | x | , | ( | x | − | 180 | ) |
| 520 | ( | x | − | 180 | ) | = | 520 | x | − | 5 | x | ( | x | − | 180 | ) |
| 520 | x | − | 520 | × | 180 | = | 520 | x | − | 5 | x | ( | x | − | 180 | ) |
| 520 | x | − | 520 | × | 180 | = | 520 | x | − | 5 | x | x | + | 5 | x | × | 180 |
| 520 | x | − | 93600 | = | 520 | x | − | 5 | x | x | + | 900 | x |
| 520 | x | − | 93600 | = | 1420 | x | − | 5 | x | x |