| 145000000 | × | 2 | = | 69 5 | × | 200 | a | ( | 920 | − | a | ) |
| Left side of the equation = | 290000000 |
| 290000000 | = | 69 5 | × | 200 | a | ( | 920 | − | a | ) |
| Right side of the equation = | 2760 | a | ( | 920 | − | a | ) |
| 290000000 | = | 2760 | a | ( | 920 | − | a | ) |
| Right side of the equation = | 2760 | a | × | 920 | − | 2760 | a | a |
| = | 2539200 | a | − | 2760 | a | a |
| 290000000 | = | 2539200 | a | − | 2760 | a | a |