| x | ( | 1 40 | + | x | ) | ÷ | ( | 1 20 | − | x | ) | = | 7 400000 |
| Multiply both sides of the equation by: | ( | 1 20 | − | x | ) |
| x | ( | 1 40 | + | x | ) | = | 7 400000 | ( | 1 20 | − | x | ) |
| x | × | 1 40 | + | x | x | = | 7 400000 | ( | 1 20 | − | x | ) |
| x | × | 1 40 | + | x | x | = | 7 400000 | × | 1 20 | − | 7 400000 | x |
| x | × | 1 40 | + | x | x | = | 7 8000000 | − | 7 400000 | x |