| ( | 38 | − | 30 | ) | ÷ | ( | 40 | − | 30 | ) | = | ( | x | − | 33 200 | ) | ÷ | ( | 31 200 | − | 33 200 | ) |
| Multiply both sides of the equation by: | ( | 40 | − | 30 | ) | , | ( | 31 200 | − | 33 200 | ) |
| ( | 38 | − | 30 | ) | ( | 31 200 | − | 33 200 | ) | = | ( | x | − | 33 200 | ) | ( | 40 | − | 30 | ) |
| 38 | ( | 31 200 | − | 33 200 | ) | − | 30 | ( | 31 200 | − | 33 200 | ) | = | ( | x | − | 33 200 | ) | ( | 40 | − | 30 | ) |
| 38 | ( | 31 200 | − | 33 200 | ) | − | 30 | ( | 31 200 | − | 33 200 | ) | = | x | ( | 40 | − | 30 | ) | − | 33 200 | ( | 40 | − | 30 | ) |
| 38 | × | 31 200 | − | 38 | × | 33 200 | − | 30 | ( | 31 200 | − | 33 200 | ) | = | x | ( | 40 | − | 30 | ) | − | 33 200 | ( | 40 | − | 30 | ) |
| 38 | × | 31 200 | − | 38 | × | 33 200 | − | 30 | ( | 31 200 | − | 33 200 | ) | = | x | × | 40 | − | x | × | 30 | − | 33 200 | ( | 40 | − | 30 | ) |
589 100 | − | 627 100 | − | 30 | ( | 31 200 | − | 33 200 | ) | = | x | × | 40 | − | x | × | 30 | − | 33 200 | ( | 40 | − | 30 | ) |
| - | 19 50 | − | 30 | ( | 31 200 | − | 33 200 | ) | = | 10 | x | − | 33 200 | ( | 40 | − | 30 | ) |
| - | 19 50 | − | 30 | × | 31 200 | + | 30 | × | 33 200 | = | 10 | x | − | 33 200 | ( | 40 | − | 30 | ) |
| - | 19 50 | − | 30 | × | 31 200 | + | 30 | × | 33 200 | = | 10 | x | − | 33 200 | × | 40 | + | 33 200 | × | 30 |
| - | 19 50 | − | 93 20 | + | 99 20 | = | 10 | x | − | 33 5 | + | 99 20 |
| - | 2 25 | = | 10 | x | − | 33 20 |
| - | 10 | x | = | - | 33 20 | + | 2 25 |
| - | 10 | x | = | - | 157 100 |
157 100 | = | 10 | x |
| 10 | x | = | 157 100 |
| x | = | 157 100 | ÷ | 10 |
| = | 157 100 | × | 1 10 |
| x | = | 157 1000 |
| x | = | 0.157 |