| ( | x | − | 18 | ) | ( | 60 | − | 2 | ( | x | − | 20 | ) | ) | = | 312 |
| Left side of the equation = | x | ( | 60 | − | 2 | ( | x | − | 20 | ) | ) | − | 18 | ( | 60 | − | 2 | ( | x | − | 20 | ) | ) |
| = | x | × | 60 | − | x | × | 2 | ( | x | − | 20 | ) | − | 18 | ( | 60 | − | 2 | ( | x | − | 20 | ) | ) |
| = | 60 | x | − | x | × | 2 | x | + | x | × | 2 | × | 20 | − | 18 | ( | 60 | − | 2 | ( | x | − | 20 | ) | ) |
| = | 60 | x | − | x | × | 2 | x | + | x | × | 40 | − | 18 | ( | 60 | − | 2 | ( | x | − | 20 | ) | ) |
| = | 100 | x | − | x | × | 2 | x | − | 18 | ( | 60 | − | 2 | ( | x | − | 20 | ) | ) |
| = | 100 | x | − | x | × | 2 | x | − | 18 | × | 60 | + | 18 | × | 2 | ( | x | − | 20 | ) |
| = | 100 | x | − | x | × | 2 | x | − | 1080 | + | 36 | ( | x | − | 20 | ) |
| = | 100 | x | − | x | × | 2 | x | − | 1080 | + | 36 | x | − | 36 | × | 20 |
| = | 100 | x | − | x | × | 2 | x | − | 1080 | + | 36 | x | − | 720 |
| = | 136 | x | − | x | × | 2 | x | − | 1800 |
| 136 | x | − | x | × | 2 | x | − | 1800 | = | 312 |