| ( | x | − | 40 | ) | × | 4 5 | ÷ | 700 | = | ( | x | − | 40 | − | 48 | ) | × | 4 5 | ÷ | 600 |
| Left side of the equation = | ( | x | − | 40 | ) | × | 1 875 |
| ( | x | − | 40 | ) | × | 1 875 | = | ( | x | − | 40 | − | 48 | ) | × | 4 5 | ÷ | 600 |
| Left side of the equation = | x | × | 1 875 | − | 40 | × | 1 875 |
| = | x | × | 1 875 | − | 8 175 |
1 875 | x | − | 8 175 | = | ( | x | − | 40 | − | 48 | ) | × | 4 5 | ÷ | 600 |
| Right side of the equation = | ( | x | − | 40 | − | 48 | ) | × | 1 750 |
1 875 | x | − | 8 175 | = | ( | x | − | 40 | − | 48 | ) | × | 1 750 |
| Right side of the equation = | x | × | 1 750 | − | 40 | × | 1 750 | − | 48 | × | 1 750 |
| = | x | × | 1 750 | − | 4 75 | − | 8 125 |
| = | 1 750 | x | − | 44 375 |
1 875 | x | − | 8 175 | = | 1 750 | x | − | 44 375 |
1 875 | x | − | 1 750 | x | = | - | 44 375 | + | 8 175 |
| - | 1 5250 | x | = | - | 44 375 | + | 8 175 |
| - | 1 5250 | x | = | - | 188 2625 |
188 2625 | = | 1 5250 | x |
1 5250 | x | = | 188 2625 |
| x | = | 188 2625 | ÷ | 1 5250 |
| = | 188 2625 | × | 5250 |
| = | 188 | × | 2 |
| x | = | 376 |