| ( | 3 | k | − | 2 | ) | ( | 2 | − | 3 | k | ) | ÷ | 2 | × | k | = | 12 |
| Left side of the equation = | 3 | k | ( | 2 | − | 3 | k | ) | × | 1 2 | k | − | 2 | ( | 2 | − | 3 | k | ) | × | 1 2 | k |
| = | 3 2 | k | ( | 2 | − | 3 | k | ) | k | − | 1 | ( | 2 | − | 3 | k | ) | k |
| = | 3 2 | k | × | 2 | k | − | 3 2 | k | × | 3 | k | k | − | 1 | ( | 2 | − | 3 | k | ) | k |
| = | 3 | k | k | − | 9 2 | k | k | k | − | 1 | ( | 2 | − | 3 | k | ) | k |
| = | 3 | k | k | − | 9 2 | k | k | k | − | 1 | × | 2 | k | + | 1 | × | 3 |
| = | 3 | k | k | − | 9 2 | k | k | k | − | 2 | k | + | 3 | k | k |
| 3 | k | k | − | 9 2 | k | k | k | − | 2 | k | + | 3 | k | k | = | 12 |