| ( | 130 | + | 351 25 | a | ) | ( | 1 | − | 1 50 | a | ) | = | 147 |
| Left side of the equation = | 130 | ( | 1 | − | 1 50 | a | ) | + | 351 25 | a | ( | 1 | − | 1 50 | a | ) |
| = | 130 | × | 1 | − | 130 | × | 1 50 | a | + | 351 25 | a | ( | 1 | − | 1 50 | a | ) |
| = | 130 | − | 13 5 | a | + | 351 25 | a | ( | 1 | − | 1 50 | a | ) |
| = | 130 | − | 13 5 | a | + | 351 25 | a | × | 1 | − | 351 25 | a | × | 1 50 | a |
| = | 130 | − | 13 5 | a | + | 351 25 | a | − | 351 1250 | a | a |
| = | 130 | + | 286 25 | a | − | 351 1250 | a | a |
| 130 | + | 286 25 | a | − | 351 1250 | a | a | = | 147 |