| ( | 38 | − | 30 | ) | ÷ | ( | 40 | − | 30 | ) | = | ( | X | − | 23 250 | ) | ÷ | ( | 33 400 | − | 23 250 | ) |
| Multiply both sides of the equation by: | ( | 40 | − | 30 | ) | , | ( | 33 400 | − | 23 250 | ) |
| ( | 38 | − | 30 | ) | ( | 33 400 | − | 23 250 | ) | = | ( | X | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 38 | ( | 33 400 | − | 23 250 | ) | − | 30 | ( | 33 400 | − | 23 250 | ) | = | ( | X | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 38 | ( | 33 400 | − | 23 250 | ) | − | 30 | ( | 33 400 | − | 23 250 | ) | = | X | ( | 40 | − | 30 | ) | − | 23 250 | ( | 40 | − | 30 | ) |
| 38 | × | 33 400 | − | 38 | × | 23 250 | − | 30 | ( | 33 400 | − | 23 250 | ) | = | X | ( | 40 | − | 30 | ) | − | 23 250 | ( | 40 | − | 30 | ) |
| 38 | × | 33 400 | − | 38 | × | 23 250 | − | 30 | ( | 33 400 | − | 23 250 | ) | = | X | × | 40 | − | X | × | 30 | − | 23 250 | ( | 40 | − | 30 | ) |
627 200 | − | 437 125 | − | 30 | ( | 33 400 | − | 23 250 | ) | = | X | × | 40 | − | X | × | 30 | − | 23 250 | ( | 40 | − | 30 | ) |
| - | 361 1000 | − | 30 | ( | 33 400 | − | 23 250 | ) | = | 10 | X | − | 23 250 | ( | 40 | − | 30 | ) |
| - | 361 1000 | − | 30 | × | 33 400 | + | 30 | × | 23 250 | = | 10 | X | − | 23 250 | ( | 40 | − | 30 | ) |
| - | 361 1000 | − | 30 | × | 33 400 | + | 30 | × | 23 250 | = | 10 | X | − | 23 250 | × | 40 | + | 23 250 | × | 30 |
| - | 361 1000 | − | 99 40 | + | 69 25 | = | 10 | X | − | 92 25 | + | 69 25 |
| - | 19 250 | = | 10 | X | − | 23 25 |
| - | 10 | X | = | - | 23 25 | + | 19 250 |
| - | 10 | X | = | - | 211 250 |
211 250 | = | 10 | X |
| 10 | X | = | 211 250 |
| X | = | 211 250 | ÷ | 10 |
| = | 211 250 | × | 1 10 |
| X | = | 211 2500 |
| X | = | 0.0844 |