| 1 | ÷ | 3 | = | 300 | ÷ | ( | 27 40 | x | + | 225 | ) |
| Multiply both sides of the equation by: | ( | 27 40 | x | + | 225 | ) |
| 1 | ÷ | 3 | × | ( | 27 40 | x | + | 225 | ) | = | 300 |
| 1 | ÷ | 3 | × | 27 40 | x | + | 1 | ÷ | 3 | × | 225 | = | 300 |
9 40 | x | + | 75 | = | 300 |
9 40 | x | = | 300 | − | 75 |
9 40 | x | = | 225 |
| x | = | 225 | ÷ | 9 40 |
| = | 225 | × | 40 9 |
| = | 25 | × | 40 |
| x | = | 1000 |