| ( | 364 | − | x | ) | ÷ | 2800 | = | 1 40 |
| Left side of the equation = | 364 | × | 1 2800 | − | x | × | 1 2800 |
| = | 13 100 | − | x | × | 1 2800 |
13 100 | − | 1 2800 | x | = | 1 40 |
| - | 1 2800 | x | = | 1 40 | − | 13 100 |
| - | 1 2800 | x | = | - | 21 200 |
21 200 | = | 1 2800 | x |
1 2800 | x | = | 21 200 |
| x | = | 21 200 | ÷ | 1 2800 |
| = | 21 200 | × | 2800 |
| = | 21 | × | 14 |
| x | = | 294 |