| ( | 363 | − | x | ) | ÷ | 23 | = | ( | 288 | − | x | ) | ÷ | 20 |
| Left side of the equation = | 363 | × | 1 23 | − | x | × | 1 23 |
| = | 363 23 | − | x | × | 1 23 |
363 23 | − | 1 23 | x | = | ( | 288 | − | x | ) | ÷ | 20 |
| Right side of the equation = | 288 | × | 1 20 | − | x | × | 1 20 |
| = | 72 5 | − | x | × | 1 20 |
363 23 | − | 1 23 | x | = | 72 5 | − | 1 20 | x |
| - | 1 23 | x | + | 1 20 | x | = | 72 5 | − | 363 23 |
3 460 | x | = | 72 5 | − | 363 23 |
3 460 | x | = | - | 159 115 |
| x | = | - | 159 115 | ÷ | 3 460 |
| = | - | 159 115 | × | 460 3 |
| = | - | 53 | × | 4 |
| x | = | - | 212 |