| 48000 | ÷ | x | = | 60000 | ÷ | x | + | 400 |
| Multiply both sides of the equation by: | x |
| 48000 | = | 60000 | ÷ | 1 | × | 1 | + | 400 | x |
| - | 400 | x | = | 60000 | ÷ | 1 | × | 1 | − | 48000 |
| - | 400 | x | = | 60000 | − | 48000 |
| - | 400 | x | = | 12000 |
| - | 12000 | = | 400 | x |
| 400 | x | = | - | 12000 |
| x | = | - | 12000 | ÷ | 400 |
| = | - | 12000 | × | 1 400 |
| = | - | 30 | × | 1 |
| x | = | - | 30 |