| 3 | ( | 9 | − | a | ) | − | 7 | ( | - | 7 | + | a | ) | = | 21 | + | 5 | ( | a | − | 4 | ) |
| Left side of the equation = | 3 | × | 9 | − | 3 | a | − | 7 | ( | - | 7 | + | a | ) |
| = | 27 | − | 3 | a | − | 7 | ( | - | 7 | + | a | ) |
| = | 27 | − | 3 | a | + | 7 | × | 7 | − | 7 | a |
| = | 27 | − | 3 | a | + | 49 | − | 7 | a |
| = | 76 | − | 10 | a |
| 76 | − | 10 | a | = | 21 | + | 5 | ( | a | − | 4 | ) |
| Right side of the equation = | 21 | + | 5 | a | − | 5 | × | 4 |
| = | 21 | + | 5 | a | − | 20 |
| = | 1 | + | 5 | a |
| 76 | − | 10 | a | = | 1 | + | 5 | a |
| - | 10 | a | − | 5 | a | = | 1 | − | 76 |
| - | 15 | a | = | 1 | − | 76 |
| - | 15 | a | = | - | 75 |
| 75 | = | 15 | a |
| 15 | a | = | 75 |
| a | = | 75 | ÷ | 15 |
| = | 75 | × | 1 15 |
| = | 5 | × | 1 |
| a | = | 5 |