| 10 | ( | 1 | ÷ | x | + | 1 | ÷ | 40 | ) | = | 1 | − | 1 | ÷ | 4 |
| 10 | × | 1 | ÷ | x | + | 10 | × | 1 | ÷ | 40 | = | 1 | − | 1 | ÷ | 4 |
| 10 | ÷ | x | + | 1 4 | = | 1 | − | 1 4 |
| 10 | ÷ | x | + | 1 4 | = | 3 4 |
| Multiply both sides of the equation by: | x |
| 10 | + | 1 4 | x | = | 3 4 | x |
1 4 | x | − | 3 4 | x | = | - | 10 |
| - | 1 2 | x | = | - | 10 |
| 10 | = | 1 2 | x |
1 2 | x | = | 10 |
| x | = | 10 | ÷ | 1 2 |
| = | 10 | × | 2 |
| x | = | 20 |