| ( | 14 | − | y | ) | ( | 400 | + | 40 | y | ) | − | 8 | ( | 400 | + | 40 | y | ) | − | 1920 | = | 0 |
| Left side of the equation = | 14 | ( | 400 | + | 40 | y | ) | − | y | ( | 400 | + | 40 | y | ) | − | 8 | ( | 400 | + | 40 | y | ) | − | 1920 |
| = | 14 | × | 400 | + | 14 | × | 40 | y | − | y | ( | 400 | + | 40 | y | ) | − | 8 | ( | 400 | + | 40 | y | ) | − | 1920 |
| = | 5600 | + | 560 | y | − | y | ( | 400 | + | 40 | y | ) | − | 8 | ( | 400 | + | 40 | y | ) | − | 1920 |
| = | 3680 | + | 560 | y | − | y | ( | 400 | + | 40 | y | ) | − | 8 | ( | 400 | + | 40 | y | ) |
| = | 3680 | + | 560 | y | − | y | × | 400 | − | y | × | 40 | y | − | 8 | ( | 400 | + | 40 | y | ) |
| = | 3680 | + | 160 | y | − | y | × | 40 | y | − | 8 | ( | 400 | + | 40 | y | ) |
| = | 3680 | + | 160 | y | − | y | × | 40 | y | − | 8 | × | 400 | − | 8 | × | 40 | y |
| = | 3680 | + | 160 | y | − | y | × | 40 | y | − | 3200 | − | 320 | y |
| = | 480 | − | 160 | y | − | y | × | 40 | y |
| 480 | − | 160 | y | − | y | × | 40 | y | = | 0 |