| 2432 | = | ( | 60 | + | 2 | X | ) | ( | 40 | − | X | ) |
| Right side of the equation = | 60 | ( | 40 | − | X | ) | + | 2 | X | ( | 40 | − | X | ) |
| = | 60 | × | 40 | − | 60 | X | + | 2 | X | ( | 40 | − | X | ) |
| = | 2400 | − | 60 | X | + | 2 | X | ( | 40 | − | X | ) |
| = | 2400 | − | 60 | X | + | 2 | X | × | 40 | − | 2 | X | X |
| = | 2400 | − | 60 | X | + | 80 | X | − | 2 | X | X |
| = | 2400 | + | 20 | X | − | 2 | X | X |
| 2432 | = | 2400 | + | 20 | X | − | 2 | X | X |