(x:2)×3=30×3
(x:2)×3=90
x:2=90:3
x:2=30
x=30×2
x=60
(7×9-x×5)-27:9=20
(63-x×5)-3=20
63-x×5=20+3
63-x×5=23
x×5=63-23
x×5=40
x=40:5
x=8