| ( | 2 | x | − | 45 | ) | ÷ | ( | x | + | 45 | ) | = | ( | x | − | 60 | ) | ÷ | 60 |
| Multiply both sides of the equation by: | ( | x | + | 45 | ) |
| ( | 2 | x | − | 45 | ) | = | ( | x | − | 60 | ) | ÷ | 60 | × | ( | x | + | 45 | ) |
| 2 | x | − | 45 | = | ( | x | − | 60 | ) | ÷ | 60 | × | ( | x | + | 45 | ) |
| 2 | x | − | 45 | = | x | ÷ | 60 | × | ( | x | + | 45 | ) | − | 60 | ÷ | 60 | × | ( | x | + | 45 | ) |
| 2 | x | − | 45 | = | x | × | 1 60 | ( | x | + | 45 | ) | − | 1 | ( | x | + | 45 | ) |
| 2 | x | − | 45 | = | x | × | 1 60 | x | + | x | × | 1 60 | × | 45 | − | 1 | ( | x | + | 45 | ) |
| 2 | x | − | 45 | = | x | × | 1 60 | x | + | x | × | 3 4 | − | 1 | ( | x | + | 45 | ) |
| 2 | x | − | 45 | = | x | × | 1 60 | x | + | 3 4 | x | − | 1 | x | − | 1 | × | 45 |
| 2 | x | − | 45 | = | x | × | 1 60 | x | + | 3 4 | x | − | 1 | x | − | 45 |
| 2 | x | − | 45 | = | x | × | 1 60 | x | − | 1 4 | x | − | 45 |