| X | ÷ | 3200 | = | 2 | X | + | 40 | ÷ | 1200 |
| Right side of the equation = | 2 | X | + | 1 30 |
1 3200 | X | = | 2 | X | + | 1 30 |
1 3200 | X | − | 2 | X | = | 1 30 |
| - | 6399 3200 | X | = | 1 30 |
| - | 1 30 | = | 6399 3200 | X |
6399 3200 | X | = | - | 1 30 |
| X | = | - | 1 30 | ÷ | 6399 3200 |
| = | - | 1 30 | × | 3200 6399 |
| = | - | 1 3 | × | 320 6399 |
| X | = | - | 320 19197 |
| X | = | - 0.016669 |