| ( | 28 | − | X | ) | ( | 100 | + | 20 | X | ) | = | 4000 |
| Left side of the equation = | 28 | ( | 100 | + | 20 | X | ) | − | X | ( | 100 | + | 20 | X | ) |
| = | 28 | × | 100 | + | 28 | × | 20 | X | − | X | ( | 100 | + | 20 | X | ) |
| = | 2800 | + | 560 | X | − | X | ( | 100 | + | 20 | X | ) |
| = | 2800 | + | 560 | X | − | X | × | 100 | − | X | × | 20 | X |
| = | 2800 | + | 460 | X | − | X | × | 20 | X |
| 2800 | + | 460 | X | − | X | × | 20 | X | = | 4000 |