| 40 | x | × | 7 10 | = | ( | x | − | 6 | ) | × | 40 | × | 4 5 |
| Left side of the equation = | 28 | x |
| 28 | x | = | ( | x | − | 6 | ) | × | 40 | × | 4 5 |
| Right side of the equation = | ( | x | − | 6 | ) | × | 32 |
| 28 | x | = | ( | x | − | 6 | ) | × | 32 |
| Right side of the equation = | x | × | 32 | − | 6 | × | 32 |
| = | x | × | 32 | − | 192 |
| 28 | x | = | 32 | x | − | 192 |
| 28 | x | − | 32 | x | = | - | 192 |
| - | 4 | x | = | - | 192 |
| 192 | = | 4 | x |
| 4 | x | = | 192 |
| x | = | 192 | ÷ | 4 |
| = | 192 | × | 1 4 |
| = | 48 | × | 1 |
| x | = | 48 |