| 3 | ( | 4 | x | − | 1 | ) | = | 3 | ( | 22 | − | x | ) |
| Left side of the equation = | 3 | × | 4 | x | − | 3 | × | 1 |
| = | 12 | x | − | 3 |
| 12 | x | − | 3 | = | 3 | ( | 22 | − | x | ) |
| Right side of the equation = | 3 | × | 22 | − | 3 | x |
| = | 66 | − | 3 | x |
| 12 | x | − | 3 | = | 66 | − | 3 | x |
| 12 | x | + | 3 | x | = | 66 | + | 3 |
| 15 | x | = | 66 | + | 3 |
| 15 | x | = | 69 |
| x | = | 69 | ÷ | 15 |
| = | 69 | × | 1 15 |
| = | 23 | × | 1 5 |
| x | = | 23 5 |
| x | = | 4.6 |