| ( | 100 | − | a | − | 40 | ) | ( | 200 | + | 20 | a | ) | − | 2000 | = | 22500 |
| Left side of the equation = | 100 | ( | 200 | + | 20 | a | ) | − | a | ( | 200 | + | 20 | a | ) | − | 40 | ( | 200 | + | 20 | a | ) | − | 2000 |
| = | 100 | × | 200 | + | 100 | × | 20 | a | − | a | ( | 200 | + | 20 | a | ) | − | 40 | ( | 200 | + | 20 | a | ) | − | 2000 |
| = | 20000 | + | 2000 | a | − | a | ( | 200 | + | 20 | a | ) | − | 40 | ( | 200 | + | 20 | a | ) | − | 2000 |
| = | 18000 | + | 2000 | a | − | a | ( | 200 | + | 20 | a | ) | − | 40 | ( | 200 | + | 20 | a | ) |
| = | 18000 | + | 2000 | a | − | a | × | 200 | − | a | × | 20 | a | − | 40 | ( | 200 | + | 20 | a | ) |
| = | 18000 | + | 1800 | a | − | a | × | 20 | a | − | 40 | ( | 200 | + | 20 | a | ) |
| = | 18000 | + | 1800 | a | − | a | × | 20 | a | − | 40 | × | 200 | − | 40 | × | 20 | a |
| = | 18000 | + | 1800 | a | − | a | × | 20 | a | − | 8000 | − | 800 | a |
| = | 10000 | + | 1000 | a | − | a | × | 20 | a |
| 10000 | + | 1000 | a | − | a | × | 20 | a | = | 22500 |