| ( | 40 | − | 2 | x | ) | ( | 9 | + | 3 | x | ) | = | 756 |
| Left side of the equation = | 40 | ( | 9 | + | 3 | x | ) | − | 2 | x | ( | 9 | + | 3 | x | ) |
| = | 40 | × | 9 | + | 40 | × | 3 | x | − | 2 | x | ( | 9 | + | 3 | x | ) |
| = | 360 | + | 120 | x | − | 2 | x | ( | 9 | + | 3 | x | ) |
| = | 360 | + | 120 | x | − | 2 | x | × | 9 | − | 2 | x | × | 3 | x |
| = | 360 | + | 120 | x | − | 18 | x | − | 6 | x | x |
| = | 360 | + | 102 | x | − | 6 | x | x |
| 360 | + | 102 | x | − | 6 | x | x | = | 756 |