| ( | 40 | − | 4 | X | ) | ( | 25 | − | 2 | X | ) | = | 3 | × | 200 |
| Left side of the equation = | 40 | ( | 25 | − | 2 | X | ) | − | 4 | X | ( | 25 | − | 2 | X | ) |
| = | 40 | × | 25 | − | 40 | × | 2 | X | − | 4 | X | ( | 25 | − | 2 | X | ) |
| = | 1000 | − | 80 | X | − | 4 | X | ( | 25 | − | 2 | X | ) |
| = | 1000 | − | 80 | X | − | 4 | X | × | 25 | + | 4 | X | × | 2 | X |
| = | 1000 | − | 80 | X | − | 100 | X | + | 8 | X | X |
| = | 1000 | − | 180 | X | + | 8 | X | X |
| 1000 | − | 180 | X | + | 8 | X | X | = | 3 | × | 200 |
| Right side of the equation = | 600 |
| 1000 | − | 180 | X | + | 8 | X | X | = | 600 |
| X1= | 5 2 |
| X2=20 |