| ( | 176 | + | m | ) | ÷ | 3 | − | 3 | = | 176 | ÷ | 2 |
| Left side of the equation = | 176 | × | 1 3 | + | m | × | 1 3 | − | 3 |
| = | 176 3 | + | m | × | 1 3 | − | 3 |
| = | 167 3 | + | 1 3 | m |
167 3 | + | 1 3 | m | = | 176 | ÷ | 2 |
| Right side of the equation = | 88 |
167 3 | + | 1 3 | m | = | 88 |
1 3 | m | = | 88 | − | 167 3 |
1 3 | m | = | 97 3 |
| m | = | 97 3 | ÷ | 1 3 |
| = | 97 3 | × | 3 |
| = | 97 | × | 1 |
| m | = | 97 |