| ( | 189 | − | 14 | x | ) | ( | 27 | − | 2 | x | ) | = | 4032 |
| Left side of the equation = | 189 | ( | 27 | − | 2 | x | ) | − | 14 | x | ( | 27 | − | 2 | x | ) |
| = | 189 | × | 27 | − | 189 | × | 2 | x | − | 14 | x | ( | 27 | − | 2 | x | ) |
| = | 5103 | − | 378 | x | − | 14 | x | ( | 27 | − | 2 | x | ) |
| = | 5103 | − | 378 | x | − | 14 | x | × | 27 | + | 14 | x | × | 2 | x |
| = | 5103 | − | 378 | x | − | 378 | x | + | 28 | x | x |
| = | 5103 | − | 756 | x | + | 28 | x | x |
| 5103 | − | 756 | x | + | 28 | x | x | = | 4032 |
| x1= | 3 2 |
| x2= | 51 2 |