| ( | x | − | 7 | ) | ( | 300 | − | 20 | x | ) | = | 420 |
| Left side of the equation = | x | ( | 300 | − | 20 | x | ) | − | 7 | ( | 300 | − | 20 | x | ) |
| = | x | × | 300 | − | x | × | 20 | x | − | 7 | ( | 300 | − | 20 | x | ) |
| = | 300 | x | − | x | × | 20 | x | − | 7 | × | 300 | + | 7 | × | 20 | x |
| = | 300 | x | − | x | × | 20 | x | − | 2100 | + | 140 | x |
| = | 440 | x | − | x | × | 20 | x | − | 2100 |
| 440 | x | − | x | × | 20 | x | − | 2100 | = | 420 |