| ( | 400 | − | 10 | x | ) | ( | 60 | + | 1 2 | x | ) | − | 40 | x | − | 1600 | + | 1175 | = | 0 |
| Left side of the equation = | ( | 400 | − | 10 | x | ) | ( | 60 | + | 1 2 | x | ) | − | 40 | x | − | 425 |
| ( | 400 | − | 10 | x | ) | ( | 60 | + | 1 2 | x | ) | − | 40 | x | − | 425 | = | 0 |
| Left side of the equation = | 400 | ( | 60 | + | 1 2 | x | ) | − | 10 | x | ( | 60 | + | 1 2 | x | ) | − | 40 | x | − | 425 |
| = | 400 | × | 60 | + | 400 | × | 1 2 | x | − | 10 | x | ( | 60 | + | 1 2 | x | ) | − | 40 | x | − | 425 |
| = | 24000 | + | 200 | x | − | 10 | x | ( | 60 | + | 1 2 | x | ) | − | 40 | x | − | 425 |
| = | 23575 | + | 160 | x | − | 10 | x | ( | 60 | + | 1 2 | x | ) |
| = | 23575 | + | 160 | x | − | 10 | x | × | 60 | − | 10 | x | × | 1 2 | x |
| = | 23575 | + | 160 | x | − | 600 | x | − | 5 | x | x |
| = | 23575 | − | 440 | x | − | 5 | x | x |
| 23575 | − | 440 | x | − | 5 | x | x | = | 0 |