| ( | 100 | − | X | ) | × | 20 | ( | 70 | − | X | ) | = | 720 |
| Left side of the equation = | 100 | × | 20 | ( | 70 | − | X | ) | − | X | × | 20 | ( | 70 | − | X | ) |
| = | 2000 | ( | 70 | − | X | ) | − | X | × | 20 | ( | 70 | − | X | ) |
| = | 2000 | × | 70 | − | 2000 | X | − | X | × | 20 | ( | 70 | − | X | ) |
| = | 140000 | − | 2000 | X | − | X | × | 20 | ( | 70 | − | X | ) |
| = | 140000 | − | 2000 | X | − | X | × | 20 | × | 70 | + | X | × | 20 | X |
| = | 140000 | − | 2000 | X | − | X | × | 1400 | + | X | × | 20 | X |
| = | 140000 | − | 3400 | X | + | X | × | 20 | X |
| 140000 | − | 3400 | X | + | X | × | 20 | X | = | 720 |