| 700 | ( | X | − | 88 | ) | × | 4 5 | = | 600 | ( | X | − | 40 | ) | × | 4 5 |
| Left side of the equation = | 560 | ( | X | − | 88 | ) |
| 560 | ( | X | − | 88 | ) | = | 600 | ( | X | − | 40 | ) | × | 4 5 |
| Left side of the equation = | 560 | X | − | 560 | × | 88 |
| = | 560 | X | − | 49280 |
| 560 | X | − | 49280 | = | 600 | ( | X | − | 40 | ) | × | 4 5 |
| Right side of the equation = | 480 | ( | X | − | 40 | ) |
| 560 | X | − | 49280 | = | 480 | ( | X | − | 40 | ) |
| Right side of the equation = | 480 | X | − | 480 | × | 40 |
| = | 480 | X | − | 19200 |
| 560 | X | − | 49280 | = | 480 | X | − | 19200 |
| 560 | X | − | 480 | X | = | - | 19200 | + | 49280 |
| 80 | X | = | - | 19200 | + | 49280 |
| 80 | X | = | 30080 |
| X | = | 30080 | ÷ | 80 |
| = | 30080 | × | 1 80 |
| = | 376 | × | 1 |
| X | = | 376 |