what is the basic accounting equations

\\( \\begin{aligned} & \\frac{70-8 i}{7+2 i} \\\\ = & \\frac{(70-8 i)(7-2 i)}{(7+2 i)(7-2 i)} \\\\ = & \\frac{70+20 i+56 i+16 i r}{(7)^{2}-(2 i)^{2}} \\\\ = & \\frac{70+20 i 70 i+16 i^{2}}{49-4 i 2} \\\\ = & \\frac{70+70 i+16 \\times(-1)}{49-4 \\times(-1)} \\\\ = & \\frac{70+70 i-16}{49+4} \\\\ = & \\frac{54+70 i}{53}\\end{aligned} \\)