| ( | 100 | + | 20 | a | ) | ( | 20 | − | 2 | a | ) | = | 2240 |
| Left side of the equation = | 100 | ( | 20 | − | 2 | a | ) | + | 20 | a | ( | 20 | − | 2 | a | ) |
| = | 100 | × | 20 | − | 100 | × | 2 | a | + | 20 | a | ( | 20 | − | 2 | a | ) |
| = | 2000 | − | 200 | a | + | 20 | a | ( | 20 | − | 2 | a | ) |
| = | 2000 | − | 200 | a | + | 20 | a | × | 20 | − | 20 | a | × | 2 | a |
| = | 2000 | − | 200 | a | + | 400 | a | − | 40 | a | a |
| = | 2000 | + | 200 | a | − | 40 | a | a |
| 2000 | + | 200 | a | − | 40 | a | a | = | 2240 |