| C | = | ( | 40 | × | 2 | + | 40 | × | 2 | − | 74 | × | 2 | ) | ÷ | 74 | × | 40 | × | 2 |
| Right side of the equation = | ( | 40 | × | 2 | + | 40 | × | 2 | − | 74 | × | 2 | ) | × | 40 37 |
| C | = | ( | 40 | × | 2 | + | 40 | × | 2 | − | 74 | × | 2 | ) | × | 40 37 |
| Right side of the equation = | 40 | × | 2 | × | 40 37 | + | 40 | × | 2 | × | 40 37 | − | 74 | × | 2 | × | 40 37 |
| = | 3200 37 | + | 3200 37 | − | 160 |
| = | 480 37 |
| C | = | 480 37 |