| ( | 30 | − | 2 | a | ) | ( | 20 | − | a | ) | = | 30 | × | 20 | − | 468 |
| Left side of the equation = | 30 | ( | 20 | − | a | ) | − | 2 | a | ( | 20 | − | a | ) |
| = | 30 | × | 20 | − | 30 | a | − | 2 | a | ( | 20 | − | a | ) |
| = | 600 | − | 30 | a | − | 2 | a | ( | 20 | − | a | ) |
| = | 600 | − | 30 | a | − | 2 | a | × | 20 | + | 2 | a | a |
| = | 600 | − | 30 | a | − | 40 | a | + | 2 | a | a |
| = | 600 | − | 70 | a | + | 2 | a | a |
| 600 | − | 70 | a | + | 2 | a | a | = | 30 | × | 20 | − | 468 |
| Right side of the equation = | 600 | − | 468 |
| = | 132 |
| 600 | − | 70 | a | + | 2 | a | a | = | 132 |