| 60 | ( | 100 | − | x | ) | = | 72 | ( | 97 | − | x | ) |
| Left side of the equation = | 60 | × | 100 | − | 60 | x |
| = | 6000 | − | 60 | x |
| 6000 | − | 60 | x | = | 72 | ( | 97 | − | x | ) |
| Right side of the equation = | 72 | × | 97 | − | 72 | x |
| = | 6984 | − | 72 | x |
| 6000 | − | 60 | x | = | 6984 | − | 72 | x |
| - | 60 | x | + | 72 | x | = | 6984 | − | 6000 |
| 12 | x | = | 6984 | − | 6000 |
| 12 | x | = | 984 |
| x | = | 984 | ÷ | 12 |
| = | 984 | × | 1 12 |
| = | 82 | × | 1 |
| x | = | 82 |