| ( | 11 | x | − | 4 | ) | ( | 11 | x | − | 40 | ) | = | 1612 |
| Left side of the equation = | 11 | x | ( | 11 | x | − | 40 | ) | − | 4 | ( | 11 | x | − | 40 | ) |
| = | 11 | x | × | 11 | x | − | 11 | x | × | 40 | − | 4 | ( | 11 | x | − | 40 | ) |
| = | 121 | x | x | − | 440 | x | − | 4 | ( | 11 | x | − | 40 | ) |
| = | 121 | x | x | − | 440 | x | − | 4 | × | 11 | x | + | 4 | × | 40 |
| = | 121 | x | x | − | 440 | x | − | 44 | x | + | 160 |
| = | 121 | x | x | − | 484 | x | + | 160 |
| 121 | x | x | − | 484 | x | + | 160 | = | 1612 |