| 375000000 | − | 2860000 | x | = | ( | 335 | − | 231 250 | x | × | 42 | ) | ( | 1200000 | − | 307 1000 | x | × | 50000 | ) |
| Right side of the equation = | 335 | ( | 1200000 | − | 307 1000 | x | × | 50000 | ) | − | 231 250 | x | × | 42 | ( | 1200000 | − | 307 1000 | x | × | 50000 | ) |
| = | 335 | ( | 1200000 | − | 307 1000 | x | × | 50000 | ) | − | 4851 125 | x | ( | 1200000 | − | 307 1000 | x | × | 50000 | ) |
| = | 335 | × | 1200000 | − | 335 | × | 307 1000 | x | × | 50000 | − | 4851 125 | x | ( | 1200000 | − | 307 1000 | x | × | 50000 | ) |
| = | 402000000 | − | 5142250 | x | − | 4851 125 | x | ( | 1200000 | − | 307 1000 | x | × | 50000 | ) |
| = | 402000000 | − | 5142250 | x | − | 4851 125 | x | × | 1200000 | + | 4851 125 | x | × | 307 1000 | x | × | 50000 |