| 100 | × | 24 | = | ( | 76 | − | x | ) | ( | 72 | − | x | ) |
| Left side of the equation = | 2400 |
| 2400 | = | ( | 76 | − | x | ) | ( | 72 | − | x | ) |
| Right side of the equation = | 76 | ( | 72 | − | x | ) | − | x | ( | 72 | − | x | ) |
| = | 76 | × | 72 | − | 76 | x | − | x | ( | 72 | − | x | ) |
| = | 5472 | − | 76 | x | − | x | ( | 72 | − | x | ) |
| = | 5472 | − | 76 | x | − | x | × | 72 | + | x | x |
| = | 5472 | − | 148 | x | + | x | x |
| 2400 | = | 5472 | − | 148 | x | + | x | x |