| ( | x | + | 3 | ) | × | 7 | × | 2 | = | 5 | x | + | 60 |
| Left side of the equation = | ( | x | + | 3 | ) | × | 14 |
| ( | x | + | 3 | ) | × | 14 | = | 5 | x | + | 60 |
| Left side of the equation = | x | × | 14 | + | 3 | × | 14 |
| = | x | × | 14 | + | 42 |
| 14 | x | + | 42 | = | 5 | x | + | 60 |
| 14 | x | − | 5 | x | = | 60 | − | 42 |
| 9 | x | = | 60 | − | 42 |
| 9 | x | = | 18 |
| x | = | 18 | ÷ | 9 |
| = | 18 | × | 1 9 |
| = | 2 | × | 1 |
| x | = | 2 |