| 4 | X | ÷ | 40 | + | 8 | ( | X | + | 2 | ) | ÷ | 40 | = | 1 |
| Left side of the equation = | 1 10 | X | + | 1 5 | ( | X | + | 2 | ) |
1 10 | X | + | 1 5 | ( | X | + | 2 | ) | = | 1 |
| Left side of the equation = | 1 10 | X | + | 1 5 | X | + | 1 5 | × | 2 |
| = | 1 10 | X | + | 1 5 | X | + | 2 5 |
| = | 3 10 | X | + | 2 5 |
3 10 | X | + | 2 5 | = | 1 |
3 10 | X | = | 1 | − | 2 5 |
3 10 | X | = | 3 5 |
| X | = | 3 5 | ÷ | 3 10 |
| = | 3 5 | × | 10 3 |
| = | 1 | × | 2 |
| X | = | 2 |