| 7000 | ÷ | x | = | 4000 | ÷ | x | − | 20 | × | 5 | ÷ | 4 |
| Multiply both sides of the equation by: | x |
| 7000 | = | 4000 | ÷ | 1 | × | 1 | − | 20 | × | 5 | ÷ | 4 | × | x |
| 20 | × | 5 | ÷ | 4 | × | x | = | 4000 | ÷ | 1 | × | 1 | − | 7000 |
| 25 | x | = | 4000 | ÷ | 1 | × | 1 | − | 7000 |
| 25 | x | = | 4000 | − | 7000 |
| 25 | x | = | - | 3000 |
| x | = | - | 3000 | ÷ | 25 |
| = | - | 3000 | × | 1 25 |
| = | - | 120 | × | 1 |
| x | = | - | 120 |