| ( | x | − | 12 | − | 32 | ) | × | 7 10 | ÷ | 40 | = | ( | x | − | 6 | − | 24 | ) | × | 7 10 | ÷ | 60 |
| Left side of the equation = | ( | x | − | 12 | − | 32 | ) | × | 7 400 |
| ( | x | − | 12 | − | 32 | ) | × | 7 400 | = | ( | x | − | 6 | − | 24 | ) | × | 7 10 | ÷ | 60 |
| Left side of the equation = | x | × | 7 400 | − | 12 | × | 7 400 | − | 32 | × | 7 400 |
| = | x | × | 7 400 | − | 21 100 | − | 14 25 |
| = | 7 400 | x | − | 77 100 |
7 400 | x | − | 77 100 | = | ( | x | − | 6 | − | 24 | ) | × | 7 10 | ÷ | 60 |
| Right side of the equation = | ( | x | − | 6 | − | 24 | ) | × | 7 600 |
7 400 | x | − | 77 100 | = | ( | x | − | 6 | − | 24 | ) | × | 7 600 |
| Right side of the equation = | x | × | 7 600 | − | 6 | × | 7 600 | − | 24 | × | 7 600 |
| = | x | × | 7 600 | − | 7 100 | − | 7 25 |
| = | 7 600 | x | − | 7 20 |
7 400 | x | − | 77 100 | = | 7 600 | x | − | 7 20 |
7 400 | x | − | 7 600 | x | = | - | 7 20 | + | 77 100 |
7 1200 | x | = | - | 7 20 | + | 77 100 |
7 1200 | x | = | 21 50 |
| x | = | 21 50 | ÷ | 7 1200 |
| = | 21 50 | × | 1200 7 |
| = | 3 | × | 24 |
| x | = | 72 |