| ( | 280 | − | 10 | ( | x | − | 40 | ) | ) | ( | x | − | 30 | ) | = | 3700 |
| 方程左边 = | 280 | ( | x | − | 30 | ) | − | 10 | ( | x | − | 40 | ) | ( | x | − | 30 | ) |
| = | 280 | x | − | 280 | × | 30 | − | 10 | ( | x | − | 40 | ) | ( | x | − | 30 | ) |
| = | 280 | x | − | 8400 | − | 10 | ( | x | − | 40 | ) | ( | x | − | 30 | ) |
| = | 280 | x | − | 8400 | − | 10 | x | ( | x | − | 30 | ) | + | 10 | × | 40 | ( | x | − | 30 | ) |
| = | 280 | x | − | 8400 | − | 10 | x | ( | x | − | 30 | ) | + | 400 | ( | x | − | 30 | ) |
| = | 280 | x | − | 8400 | − | 10 | x | x | + | 10 | x | × | 30 | + | 400 | ( | x | − | 30 | ) |
| = | 280 | x | − | 8400 | − | 10 | x | x | + | 300 | x | + | 400 | ( | x | − | 30 | ) |
| = | 580 | x | − | 8400 | − | 10 | x | x | + | 400 | ( | x | − | 30 | ) |
| = | 580 | x | − | 8400 | − | 10 | x | x | + | 400 | x | − | 400 | × | 30 |
| = | 580 | x | − | 8400 | − | 10 | x | x | + | 400 | x | − | 12000 |
| = | 980 | x | − | 20400 | − | 10 | x | x |
| 980 | x | − | 20400 | − | 10 | x | x | = | 3700 |