Equidecomposability of polygons

It is proved that, given two polygons of equal area, each of them can be decomposed into finitely many parts that can be rearranged to form the other by means of translations and rotations (Wallace–Bolyai–Gerwien theorem). The proof is divided into three steps: (1) any polygon can be cut into triangles; (2) any given triangle can be cut into smaller polygons that rearranged form a rectangle with equal area; (3) any rectangle can be cut into smaller polygons which rearranged form a square of equal area.