| 20 | ( | x | − | 53 | ) | = | 5 | ( | x | − | 32 | ) |
| Left side of the equation = | 20 | x | − | 20 | × | 53 |
| = | 20 | x | − | 1060 |
| 20 | x | − | 1060 | = | 5 | ( | x | − | 32 | ) |
| Right side of the equation = | 5 | x | − | 5 | × | 32 |
| = | 5 | x | − | 160 |
| 20 | x | − | 1060 | = | 5 | x | − | 160 |
| 20 | x | − | 5 | x | = | - | 160 | + | 1060 |
| 15 | x | = | - | 160 | + | 1060 |
| 15 | x | = | 900 |
| x | = | 900 | ÷ | 15 |
| = | 900 | × | 1 15 |
| = | 60 | × | 1 |
| x | = | 60 |