| 22520 | − | 8 | ( | 29 | x | + | 27 | ) | = | 40 | x |
| Left side of the equation = | 22520 | − | 8 | × | 29 | x | − | 8 | × | 27 |
| = | 22520 | − | 232 | x | − | 216 |
| = | 22304 | − | 232 | x |
| 22304 | − | 232 | x | = | 40 | x |
| - | 232 | x | − | 40 | x | = | - | 22304 |
| - | 272 | x | = | - | 22304 |
| 22304 | = | 272 | x |
| 272 | x | = | 22304 |
| x | = | 22304 | ÷ | 272 |
| = | 22304 | × | 1 272 |
| = | 82 | × | 1 |
| x | = | 82 |