| ( | x | − | 40 | − | 48 | ) | × | 3 4 | = | ( | x | − | 40 | ) | × | 3 4 |
| Left side of the equation = | x | × | 3 4 | − | 40 | × | 3 4 | − | 48 | × | 3 4 |
| = | x | × | 3 4 | − | 30 | − | 36 |
| = | 3 4 | x | − | 66 |
3 4 | x | − | 66 | = | ( | x | − | 40 | ) | × | 3 4 |
| Right side of the equation = | x | × | 3 4 | − | 40 | × | 3 4 |
| = | x | × | 3 4 | − | 30 |
3 4 | x | − | 66 | = | 3 4 | x | − | 30 |
3 4 | x | − | 3 4 | x | = | - | 30 | + | 66 |
| 0 | x | = | - | 30 | + | 66 |
| 0 | x | = | 36 |