5+99=184, the factors of which are 2, 4, 8 and 23, so we need two numbers (integers) to add up to one of these factors and the product of the remaining factors will be the multiplier. Let's pick 23 as the sum and 8 as the multiplier. 23 is the sum of many pairs of numbers, so we'll pick 9 and 14. The distributive property is then demonstrable: 8(9+14)=72+112=184.
