| ( | 20 | × | 5 | − | 76 | ) | ÷ | ( | 5 | + | 3 | ) | = | x |
| Multiply both sides of the equation by: | ( | 5 | + | 3 | ) |
| ( | 20 | × | 5 | − | 76 | ) | = | x | ( | 5 | + | 3 | ) |
| 20 | × | 5 | − | 76 | = | x | ( | 5 | + | 3 | ) |
| 20 | × | 5 | − | 76 | = | x | × | 5 | + | x | × | 3 |
| 100 | − | 76 | = | x | × | 5 | + | x | × | 3 |
| 24 | = | 8 | x |
| - | 8 | x | = | - | 24 |
| 24 | = | 8 | x |
| 8 | x | = | 24 |
| x | = | 24 | ÷ | 8 |
| = | 24 | × | 1 8 |
| = | 3 | × | 1 |
| x | = | 3 |