| ( | x | − | 20 | − | 1 | ) | ( | 40 | − | 2 | x | ) | = | 300 |
| Left side of the equation = | x | ( | 40 | − | 2 | x | ) | − | 20 | ( | 40 | − | 2 | x | ) | − | 1 | ( | 40 | − | 2 | x | ) |
| = | x | × | 40 | − | x | × | 2 | x | − | 20 | ( | 40 | − | 2 | x | ) | − | 1 | ( | 40 | − | 2 | x | ) |
| = | 40 | x | − | x | × | 2 | x | − | 20 | × | 40 | + | 20 | × | 2 | x | − | 1 | ( | 40 | − | 2 | x | ) |
| = | 40 | x | − | x | × | 2 | x | − | 800 | + | 40 | x | − | 1 | ( | 40 | − | 2 | x | ) |
| = | 80 | x | − | x | × | 2 | x | − | 800 | − | 1 | ( | 40 | − | 2 | x | ) |
| = | 80 | x | − | x | × | 2 | x | − | 800 | − | 1 | × | 40 | + | 1 | × | 2 | x |
| = | 80 | x | − | x | × | 2 | x | − | 800 | − | 40 | + | 2 | x |
| = | 82 | x | − | x | × | 2 | x | − | 840 |
| 82 | x | − | x | × | 2 | x | − | 840 | = | 300 |