| ( | 35 | − | 30 | ) | ÷ | ( | 40 | ÷ | 30 | ) | = | ( | X | − | 23 250 | ) | ÷ | ( | 33 400 | − | 23 250 | ) |
| Multiply both sides of the equation by: | ( | 40 | ÷ | 30 | ) | , | ( | 33 400 | − | 23 250 | ) |
| ( | 35 | − | 30 | ) | ( | 33 400 | − | 23 250 | ) | = | ( | X | − | 23 250 | ) | ( | 40 | ÷ | 30 | ) |
| 35 | ( | 33 400 | − | 23 250 | ) | − | 30 | ( | 33 400 | − | 23 250 | ) | = | ( | X | − | 23 250 | ) | ( | 40 | ÷ | 30 | ) |
| 35 | ( | 33 400 | − | 23 250 | ) | − | 30 | ( | 33 400 | − | 23 250 | ) | = | X | ( | 40 | ÷ | 30 | ) | − | 23 250 | ( | 40 | ÷ | 30 | ) |
| 35 | × | 33 400 | − | 35 | × | 23 250 | − | 30 | ( | 33 400 | − | 23 250 | ) | = | X | ( | 40 | ÷ | 30 | ) | − | 23 250 | ( | 40 | ÷ | 30 | ) |
| 35 | × | 33 400 | − | 35 | × | 23 250 | − | 30 | ( | 33 400 | − | 23 250 | ) | = | X | × | 40 | ÷ | 30 | − | 23 250 | ( | 40 | ÷ | 30 | ) |
231 80 | − | 161 50 | − | 30 | ( | 33 400 | − | 23 250 | ) | = | X | × | 4 3 | − | 23 250 | ( | 40 | ÷ | 30 | ) |
| - | 133 400 | − | 30 | ( | 33 400 | − | 23 250 | ) | = | 4 3 | X | − | 23 250 | ( | 40 | ÷ | 30 | ) |
| - | 133 400 | − | 30 | × | 33 400 | + | 30 | × | 23 250 | = | 4 3 | X | − | 23 250 | ( | 40 | ÷ | 30 | ) |
| - | 133 400 | − | 30 | × | 33 400 | + | 30 | × | 23 250 | = | 4 3 | X | − | 23 250 | × | 40 | ÷ | 30 |
| - | 133 400 | − | 99 40 | + | 69 25 | = | 4 3 | X | − | 46 375 |
| - | 19 400 | = | 4 3 | X | − | 46 375 |
| - | 4 3 | X | = | - | 46 375 | + | 19 400 |
| - | 4 3 | X | = | - | 451 6000 |
451 6000 | = | 4 3 | X |
4 3 | X | = | 451 6000 |
| X | = | 451 6000 | ÷ | 4 3 |
| = | 451 6000 | × | 3 4 |
| = | 451 2000 | × | 1 4 |
| X | = | 451 8000 |
| X | = | 0.056375 |