| ( | 16 5 | + | 23 20 | x | ) | ( | 26 5 | + | 23 20 | x | ) | = | 4659 100 |
| Left side of the equation = | 16 5 | ( | 26 5 | + | 23 20 | x | ) | + | 23 20 | x | ( | 26 5 | + | 23 20 | x | ) |
| = | 16 5 | × | 26 5 | + | 16 5 | × | 23 20 | x | + | 23 20 | x | ( | 26 5 | + | 23 20 | x | ) |
| = | 416 25 | + | 92 25 | x | + | 23 20 | x | ( | 26 5 | + | 23 20 | x | ) |
| = | 416 25 | + | 92 25 | x | + | 23 20 | x | × | 26 5 | + | 23 20 | x | × | 23 20 | x |
| = | 416 25 | + | 92 25 | x | + | 299 50 | x | + | 529 400 | x | x |
| = | 416 25 | + | 483 50 | x | + | 529 400 | x | x |
416 25 | + | 483 50 | x | + | 529 400 | x | x | = | 4659 100 |