| x | ÷ | 40 | + | 3 | = | ( | x | − | 40 | ) | ÷ | 24 |
| Right side of the equation = | x | × | 1 24 | − | 40 | × | 1 24 |
| = | x | × | 1 24 | − | 5 3 |
1 40 | x | + | 3 | = | 1 24 | x | − | 5 3 |
1 40 | x | − | 1 24 | x | = | - | 5 3 | − | 3 |
| - | 1 60 | x | = | - | 5 3 | − | 3 |
| - | 1 60 | x | = | - | 14 3 |
14 3 | = | 1 60 | x |
1 60 | x | = | 14 3 |
| x | = | 14 3 | ÷ | 1 60 |
| = | 14 3 | × | 60 |
| = | 14 | × | 20 |
| x | = | 280 |