| ( | 360 | − | 280 | − | x | ) | ( | 60 | + | 5 | x | ) | = | 7200 |
| Left side of the equation = | 360 | ( | 60 | + | 5 | x | ) | − | 280 | ( | 60 | + | 5 | x | ) | − | x | ( | 60 | + | 5 | x | ) |
| = | 360 | × | 60 | + | 360 | × | 5 | x | − | 280 | ( | 60 | + | 5 | x | ) | − | x | ( | 60 | + | 5 | x | ) |
| = | 21600 | + | 1800 | x | − | 280 | ( | 60 | + | 5 | x | ) | − | x | ( | 60 | + | 5 | x | ) |
| = | 21600 | + | 1800 | x | − | 280 | × | 60 | − | 280 | × | 5 | x | − | x | ( | 60 | + | 5 | x | ) |
| = | 21600 | + | 1800 | x | − | 16800 | − | 1400 | x | − | x | ( | 60 | + | 5 | x | ) |
| = | 4800 | + | 400 | x | − | x | ( | 60 | + | 5 | x | ) |
| = | 4800 | + | 400 | x | − | x | × | 60 | − | x | × | 5 | x |
| = | 4800 | + | 340 | x | − | x | × | 5 | x |
| 4800 | + | 340 | x | − | x | × | 5 | x | = | 7200 |