| ( | x | − | 8 | ) | × | 4 | = | ( | x | − | 12 | ) | × | 5 |
| Left side of the equation = | x | × | 4 | − | 8 | × | 4 |
| = | x | × | 4 | − | 32 |
| 4 | x | − | 32 | = | ( | x | − | 12 | ) | × | 5 |
| Right side of the equation = | x | × | 5 | − | 12 | × | 5 |
| = | x | × | 5 | − | 60 |
| 4 | x | − | 32 | = | 5 | x | − | 60 |
| 4 | x | − | 5 | x | = | - | 60 | + | 32 |
| - | x | = | - | 60 | + | 32 |
| - | x | = | - | 60 | + | 32 |
| - | x | = | - | 28 |
| 28 | = | x |
| x | = | 28 |