| ( | x | − | 12 | ) | ( | 60 | + | 8 | × | 20 | − | x | ÷ | 2 | ) | = | 432 |
| Left side of the equation = | x | ( | 60 | + | 8 | × | 20 | − | x | ÷ | 2 | ) | − | 12 | ( | 60 | + | 8 | × | 20 | − | x | ÷ | 2 | ) |
| = | x | × | 60 | + | x | × | 8 | × | 20 | − | x | x | ÷ | 2 | − | 12 | ( | 60 | + | 8 | × | 20 | − | x | ÷ | 2 | ) |
| = | x | × | 60 | + | x | × | 160 | − | x | x | × | 1 2 | − | 12 | ( | 60 | + | 8 | × | 20 | − | x | ÷ | 2 | ) |
| = | 220 | x | − | x | x | × | 1 2 | − | 12 | ( | 60 | + | 8 | × | 20 | − | x | ÷ | 2 | ) |
| = | 220 | x | − | x | x | × | 1 2 | − | 12 | × | 60 | − | 12 | × | 8 | × | 20 | + | 12 | x |
| = | 220 | x | − | x | x | × | 1 2 | − | 720 | − | 1920 | + | 6 | x |
| = | 226 | x | − | x | x | × | 1 2 | − | 2640 |
| 226 | x | − | x | x | × | 1 2 | − | 2640 | = | 432 |