| 5 | ÷ | ( | 26 | + | X | ) | = | 5 | X | + | 138 |
| Multiply both sides of the equation by: | ( | 26 | + | X | ) |
| 5 | = | 5 | X | ( | 26 | + | X | ) | + | 138 | ( | 26 | + | X | ) |
| 5 | = | 5 | X | × | 26 | + | 5 | X | X | + | 138 | ( | 26 | + | X | ) |
| 5 | = | 130 | X | + | 5 | X | X | + | 138 | ( | 26 | + | X | ) |
| 5 | = | 130 | X | + | 5 | X | X | + | 138 | × | 26 | + | 138 | X |
| 5 | = | 130 | X | + | 5 | X | X | + | 3588 | + | 138 | X |
| 5 | = | 268 | X | + | 5 | X | X | + | 3588 |