| ( | 12 | − | a | ) | ( | 420 | + | 5 | a | ) | + | 400 | ( | 14 | + | a | ) | = | 10720 |
| Left side of the equation = | 12 | ( | 420 | + | 5 | a | ) | − | a | ( | 420 | + | 5 | a | ) | + | 400 | ( | 14 | + | a | ) |
| = | 12 | × | 420 | + | 12 | × | 5 | a | − | a | ( | 420 | + | 5 | a | ) | + | 400 | ( | 14 | + | a | ) |
| = | 5040 | + | 60 | a | − | a | ( | 420 | + | 5 | a | ) | + | 400 | ( | 14 | + | a | ) |
| = | 5040 | + | 60 | a | − | a | × | 420 | − | a | × | 5 | a | + | 400 | ( | 14 | + | a | ) |
| = | 5040 | − | 360 | a | − | a | × | 5 | a | + | 400 | ( | 14 | + | a | ) |
| = | 5040 | − | 360 | a | − | a | × | 5 | a | + | 400 | × | 14 | + | 400 | a |
| = | 5040 | − | 360 | a | − | a | × | 5 | a | + | 5600 | + | 400 | a |
| = | 10640 | + | 40 | a | − | a | × | 5 | a |
| 10640 | + | 40 | a | − | a | × | 5 | a | = | 10720 |