| 180 | ÷ | x | = | ( | 180 | − | x | ) | ÷ | 3 2 | × | x | + | 1 | + | 40 | ÷ | 60 |
| Multiply both sides of the equation by: | x |
| 180 | = | ( | 180 | − | x | ) | ÷ | 3 2 | × | x | x | + | 1 | x | + | 40 | ÷ | 60 | × | x |
| 180 | = | 180 | ÷ | 3 2 | × | x | x | − | x | ÷ | 3 2 | × | x | x | + | 1 | x | + | 40 | ÷ | 60 |
| 180 | = | 120 | x | x | − | x | × | 2 3 | x | x | + | 1 | x | + | 2 3 | x |
| 180 | = | 120 | x | x | − | x | × | 2 3 | x | x | + | 5 3 | x |