| ( | 6 | − | y | ) | ( | 400 | + | 40 | y | ) | = | 1920 |
| Left side of the equation = | 6 | ( | 400 | + | 40 | y | ) | − | y | ( | 400 | + | 40 | y | ) |
| = | 6 | × | 400 | + | 6 | × | 40 | y | − | y | ( | 400 | + | 40 | y | ) |
| = | 2400 | + | 240 | y | − | y | ( | 400 | + | 40 | y | ) |
| = | 2400 | + | 240 | y | − | y | × | 400 | − | y | × | 40 | y |
| = | 2400 | − | 160 | y | − | y | × | 40 | y |
| 2400 | − | 160 | y | − | y | × | 40 | y | = | 1920 |