| ( | 40840000 | − | x | ) | × | 1 4 | = | 1300000 |
| Left side of the equation = | 40840000 | × | 1 4 | − | x | × | 1 4 |
| = | 10210000 | − | x | × | 1 4 |
| 10210000 | − | 1 4 | x | = | 1300000 |
| - | 1 4 | x | = | 1300000 | − | 10210000 |
| - | 1 4 | x | = | - | 8910000 |
| 8910000 | = | 1 4 | x |
1 4 | x | = | 8910000 |
| x | = | 8910000 | ÷ | 1 4 |
| = | 8910000 | × | 4 |
| x | = | 35640000 |