| ( | 184 | − | 4 | x | ) | ( | 180 | − | 3 | x | ) | = | 5310 |
| Left side of the equation = | 184 | ( | 180 | − | 3 | x | ) | − | 4 | x | ( | 180 | − | 3 | x | ) |
| = | 184 | × | 180 | − | 184 | × | 3 | x | − | 4 | x | ( | 180 | − | 3 | x | ) |
| = | 33120 | − | 552 | x | − | 4 | x | ( | 180 | − | 3 | x | ) |
| = | 33120 | − | 552 | x | − | 4 | x | × | 180 | + | 4 | x | × | 3 | x |
| = | 33120 | − | 552 | x | − | 720 | x | + | 12 | x | x |
| = | 33120 | − | 1272 | x | + | 12 | x | x |
| 33120 | − | 1272 | x | + | 12 | x | x | = | 5310 |