| ( | 400 | − | 40 | x | ) | ( | 400 | − | 40 | x | ) | + | ( | 300 | − | 20 | x | ) | ( | 300 | − | 20 | x | ) | = | 200 | × | 200 |
| Left side of the equation = | 400 | ( | 400 | − | 40 | x | ) | − | 40 | x | ( | 400 | − | 40 | x | ) | + | ( | 300 | − | 20 | x | ) | ( | 300 | − | 20 | x | ) |
| = | 400 | × | 400 | − | 400 | × | 40 | x | − | 40 | x | ( | 400 | − | 40 | x | ) | + | ( | 300 | − | 20 | x | ) | ( | 300 | − | 20 | x | ) |
| = | 160000 | − | 16000 | x | − | 40 | x | ( | 400 | − | 40 | x | ) | + | ( | 300 | − | 20 | x | ) | ( | 300 | − | 20 | x | ) |
| = | 160000 | − | 16000 | x | − | 40 | x | × | 400 | + | 40 | x | × | 40 | x | + | ( | 300 | − | 20 | x | ) | ( | 300 | − | 20 | x | ) |
| = | 160000 | − | 16000 | x | − | 16000 | x | + | 1600 | x | x | + | ( | 300 | − | 20 | x | ) | ( | 300 | − | 20 | x | ) |
| = | 160000 | − | 32000 | x | + | 1600 | x | x | + | ( | 300 | − | 20 | x | ) | ( | 300 | − | 20 | x | ) |
| = | 160000 | − | 32000 | x | + | 1600 | x | x | + | 300 | ( | 300 | − | 20 | x | ) | − | 20 | x | ( | 300 | − | 20 | x | ) |
| = | 160000 | − | 32000 | x | + | 1600 | x | x | + | 300 | × | 300 | − | 300 | × | 20 | x | − | 20 |
| = | 160000 | − | 32000 | x | + | 1600 | x | x | + | 90000 | − | 6000 | x | − | 20 | x | ( | 300 | − | 20 | x | ) |
| = | 250000 | − | 38000 | x | + | 1600 | x | x | − | 20 | x | ( | 300 | − | 20 | x | ) |
| = | 250000 | − | 38000 | x | + | 1600 | x | x | − | 20 | x | × | 300 | + | 20 | x | × | 20 |
| = | 250000 | − | 38000 | x | + | 1600 | x | x | − | 6000 | x | + | 400 | x | x |
| = | 250000 | − | 44000 | x | + | 1600 | x | x | + | 400 | x | x |
| 250000 | − | 44000 | x | + | 1600 | x | x | + | 400 | x | x | = | 200 | × | 200 |
| Right side of the equation = | 40000 |
| 250000 | − | 44000 | x | + | 1600 | x | x | + | 400 | x | x | = | 40000 |