| ( | 40 | − | 5 | x | ) | ( | 16 | + | 4 | x | ) | = | 720 |
| Left side of the equation = | 40 | ( | 16 | + | 4 | x | ) | − | 5 | x | ( | 16 | + | 4 | x | ) |
| = | 40 | × | 16 | + | 40 | × | 4 | x | − | 5 | x | ( | 16 | + | 4 | x | ) |
| = | 640 | + | 160 | x | − | 5 | x | ( | 16 | + | 4 | x | ) |
| = | 640 | + | 160 | x | − | 5 | x | × | 16 | − | 5 | x | × | 4 | x |
| = | 640 | + | 160 | x | − | 80 | x | − | 20 | x | x |
| = | 640 | + | 80 | x | − | 20 | x | x |
| 640 | + | 80 | x | − | 20 | x | x | = | 720 |