(P ⊃ Q) ≡ [P ⊃ (Q ∨ ∼P)]
(~P ∨ Q) ≡ [~P ∨ (Q ∨ ~P)] by using material implication on both sides
(~P ∨ Q) ≡ [~P ∨ (~P ∨ Q)] by using commutation on "(Q ∨ ∼P)"
(~P ∨ Q) ≡ [(~P ∨ ~P) ∨ Q] by using association on the right side.
(~P ∨ Q) ≡ (~P ∨ Q) by using the idempotent law on ~P ∨ ~P
Edwin