| ( | X | − | 4930 | ) | ÷ | ( | 5440 | − | 4930 | ) | = | ( | 500 | − | 480 | ) | ÷ | ( | 540 | − | 480 | ) |
| Multiply both sides of the equation by: | ( | 5440 | − | 4930 | ) | , | ( | 540 | − | 480 | ) |
| ( | X | − | 4930 | ) | ( | 540 | − | 480 | ) | = | ( | 500 | − | 480 | ) | ( | 5440 | − | 4930 | ) |
| X | ( | 540 | − | 480 | ) | − | 4930 | ( | 540 | − | 480 | ) | = | ( | 500 | − | 480 | ) | ( | 5440 | − | 4930 | ) |
| X | ( | 540 | − | 480 | ) | − | 4930 | ( | 540 | − | 480 | ) | = | 500 | ( | 5440 | − | 4930 | ) | − | 480 | ( | 5440 | − | 4930 | ) |
| X | × | 540 | − | X | × | 480 | − | 4930 | ( | 540 | − | 480 | ) | = | 500 | ( | 5440 | − | 4930 | ) | − | 480 | ( | 5440 | − | 4930 | ) |
| X | × | 540 | − | X | × | 480 | − | 4930 | ( | 540 | − | 480 | ) | = | 500 | × | 5440 | − | 500 | × | 4930 | − | 480 | ( | 5440 | − | 4930 | ) |
| X | × | 540 | − | X | × | 480 | − | 4930 | ( | 540 | − | 480 | ) | = | 2720000 | − | 2465000 | − | 480 | ( | 5440 | − | 4930 | ) |
| 60 | X | − | 4930 | ( | 540 | − | 480 | ) | = | 255000 | − | 480 | ( | 5440 | − | 4930 | ) |
| 60 | X | − | 4930 | × | 540 | + | 4930 | × | 480 | = | 255000 | − | 480 | ( | 5440 | − | 4930 | ) |
| 60 | X | − | 4930 | × | 540 | + | 4930 | × | 480 | = | 255000 | − | 480 | × | 5440 | + | 480 | × | 4930 |
| 60 | X | − | 2662200 | + | 2366400 | = | 255000 | − | 2611200 | + | 2366400 |
| 60 | X | − | 295800 | = | 10200 |
| 60 | X | = | 10200 | + | 295800 |
| 60 | X | = | 306000 |
| X | = | 306000 | ÷ | 60 |
| = | 306000 | × | 1 60 |
| = | 5100 | × | 1 |
| X | = | 5100 |