| ( | x | − | 22 | ) | ( | 160 | + | 1520 | − | 40 | x | ) | = | 3640 |
| Left side of the equation = | x | ( | 160 | + | 1520 | − | 40 | x | ) | − | 22 | ( | 160 | + | 1520 | − | 40 | x | ) |
| = | x | × | 160 | + | x | × | 1520 | − | x | × | 40 | x | − | 22 | ( | 160 | + | 1520 | − | 40 | x | ) |
| = | 1680 | x | − | x | × | 40 | x | − | 22 | ( | 160 | + | 1520 | − | 40 | x | ) |
| = | 1680 | x | − | x | × | 40 | x | − | 22 | × | 160 | − | 22 | × | 1520 | + | 22 | × | 40 | x |
| = | 1680 | x | − | x | × | 40 | x | − | 3520 | − | 33440 | + | 880 | x |
| = | 2560 | x | − | x | × | 40 | x | − | 36960 |
| 2560 | x | − | x | × | 40 | x | − | 36960 | = | 3640 |