| a | ( | 130 | − | a | ) | × | 3 2 | = | ( | a | + | 10 | ) | ( | 140 | − | a | ) |
| Left side of the equation = | a | × | 130 | × | 3 2 | − | a | a | × | 3 2 |
| = | a | × | 195 | − | a | a | × | 3 2 |
| 195 | a | − | a | a | × | 3 2 | = | ( | a | + | 10 | ) | ( | 140 | − | a | ) |
| Right side of the equation = | a | ( | 140 | − | a | ) | + | 10 | ( | 140 | − | a | ) |
| = | a | × | 140 | − | a | a | + | 10 | ( | 140 | − | a | ) |
| = | 140 | a | − | a | a | + | 10 | × | 140 | − | 10 | a |
| = | 140 | a | − | a | a | + | 1400 | − | 10 | a |
| = | 130 | a | − | a | a | + | 1400 |
| 195 | a | − | a | a | × | 3 2 | = | 130 | a | − | a | a | + | 1400 |