A = 137 x 454 + 206
A = 137 x (453 + 1) + 206
A = 137 x 453 + 137 + 206
A = 137 x 453 + (137 + 206)
A = 137 x 453 + 343
B = 453 x 138 - 110
B = 453 x (137 + 1) - 110
B = 453 x 137 + 453 - 110
B = 453 x 137 + (453 - 110)
B = 453 x 137 + 343 = A
=> A = B