| ( | 3000 | − | a | ÷ | 100 | − | 2500 | ) | ( | 10 | + | 4 | a | ) | = | 5400 |
| Left side of the equation = | 3000 | ( | 10 | + | 4 | a | ) | − | a | ÷ | 100 | × | ( | 10 | + | 4 | a | ) | − | 2500 | ( | 10 | + | 4 | a | ) |
| = | 3000 | × | 10 | + | 3000 | × | 4 | a | − | a | × | 1 100 | ( | 10 | + | 4 | a | ) | − | 2500 | ( | 10 | + | 4 | a | ) |
| = | 30000 | + | 12000 | a | − | a | × | 1 100 | ( | 10 | + | 4 | a | ) | − | 2500 | ( | 10 | + | 4 | a | ) |
| = | 30000 | + | 12000 | a | − | a | × | 1 100 | × | 10 | − | a | × | 1 100 | × | 4 | a | − | 2500 | ( | 10 | + | 4 | a | ) |
| = | 30000 | + | 12000 | a | − | a | × | 1 10 | − | a | × | 1 25 | a | − | 2500 | ( | 10 | + | 4 | a | ) |
| = | 30000 | + | 119999 10 | a | − | a | × | 1 25 | a | − | 2500 | ( | 10 | + | 4 | a | ) |
| = | 30000 | + | 119999 10 | a | − | a | × | 1 25 | a | − | 2500 | × | 10 | − | 2500 | × | 4 | a |
| = | 30000 | + | 119999 10 | a | − | a | × | 1 25 | a | − | 25000 | − | 10000 | a |
| = | 5000 | + | 19999 10 | a | − | a | × | 1 25 | a |
| 5000 | + | 19999 10 | a | − | a | × | 1 25 | a | = | 5400 |