| 1 | ( | 55 | − | t | ) | = | 3 | ( | t | − | 40 | ) |
| Left side of the equation = | 1 | × | 55 | − | 1 | t |
| = | 55 | − | 1 | t |
| 55 | − | 1 | t | = | 3 | ( | t | − | 40 | ) |
| Right side of the equation = | 3 | t | − | 3 | × | 40 |
| = | 3 | t | − | 120 |
| 55 | − | 1 | t | = | 3 | t | − | 120 |
| - | 1 | t | − | 3 | t | = | - | 120 | − | 55 |
| - | 4 | t | = | - | 120 | − | 55 |
| - | 4 | t | = | - | 175 |
| 175 | = | 4 | t |
| 4 | t | = | 175 |
| t | = | 175 | ÷ | 4 |
| = | 175 | × | 1 4 |
| t | = | 175 4 |
| t | = | 43.75 |