155 4 | + | ( | x | − | 15 | ) | ÷ | 20 | = | 39 | + | ( | x | − | 9 | ) | ÷ | 31 |
| Left side of the equation = | 155 4 | + | x | × | 1 20 | − | 15 | × | 1 20 |
| = | 155 4 | + | x | × | 1 20 | − | 3 4 |
| = | 38 | + | 1 20 | x |
| 38 | + | 1 20 | x | = | 39 | + | ( | x | − | 9 | ) | ÷ | 31 |
| Right side of the equation = | 39 | + | x | × | 1 31 | − | 9 | × | 1 31 |
| = | 39 | + | x | × | 1 31 | − | 9 31 |
| = | 1200 31 | + | 1 31 | x |
| 38 | + | 1 20 | x | = | 1200 31 | + | 1 31 | x |
1 20 | x | − | 1 31 | x | = | 1200 31 | − | 38 |
11 620 | x | = | 1200 31 | − | 38 |
11 620 | x | = | 22 31 |
| x | = | 22 31 | ÷ | 11 620 |
| = | 22 31 | × | 620 11 |
| = | 2 | × | 20 |
| x | = | 40 |