| 40 | × | 80 | = | 80 | x | + | 78 | ( | 40 | − | x | ) |
| Left side of the equation = | 3200 |
| 3200 | = | 80 | x | + | 78 | ( | 40 | − | x | ) |
| Right side of the equation = | 80 | x | + | 78 | × | 40 | − | 78 | x |
| = | 80 | x | + | 3120 | − | 78 | x |
| = | 2 | x | + | 3120 |
| 3200 | = | 2 | x | + | 3120 |
| - | 2 | x | = | 3120 | − | 3200 |
| - | 2 | x | = | - | 80 |
| 80 | = | 2 | x |
| 2 | x | = | 80 |
| x | = | 80 | ÷ | 2 |
| = | 80 | × | 1 2 |
| = | 40 | × | 1 |
| x | = | 40 |