| 60 | ÷ | x | − | 64 | ÷ | x | = | 1 | ÷ | 3600 |
| Multiply both sides of the equation by: | x |
| 60 | − | 64 | ÷ | 1 | × | 1 | = | 1 | ÷ | 3600 | × | x |
| - | 1 | ÷ | 3600 | × | x | = | - | 60 | + | 64 | ÷ | 1 | × | 1 |
| - | 1 3600 | x | = | - | 60 | + | 64 | ÷ | 1 | × | 1 |
| - | 1 3600 | x | = | - | 60 | + | 64 |
| - | 1 3600 | x | = | 4 |
| - | 4 | = | 1 3600 | x |
1 3600 | x | = | - | 4 |
| x | = | - | 4 | ÷ | 1 3600 |
| = | - | 4 | × | 3600 |
| x | = | - | 14400 |