28X178-73X26-26
=(26+2)X178-26X73-26x1
=26X178+2X178-26X73-26x1
=26X(178-73-1)+2X178
=26X(105-1)+356
=26X104+356
=26X(100+4)+356
=26X100+26X4+356
=2600+104+356
=2600+60+44+356
=2600+60+400
=3000+60=3060
28X178-73X26-26
=26X(178-73-1)+2X178
=26X104+356
=26X100+26X4+356
=2600+104+356
=2600+460
=3060