| ( | a | + | 2754 | − | 4 | ) | × | 4 | = | ( | a | − | 396 | − | 4 | ) | × | 5 |
| Left side of the equation = | a | × | 4 | + | 2754 | × | 4 | − | 4 | × | 4 |
| = | a | × | 4 | + | 11016 | − | 16 |
| = | 4 | a | + | 11000 |
| 4 | a | + | 11000 | = | ( | a | − | 396 | − | 4 | ) | × | 5 |
| Right side of the equation = | a | × | 5 | − | 396 | × | 5 | − | 4 | × | 5 |
| = | a | × | 5 | − | 1980 | − | 20 |
| = | 5 | a | − | 2000 |
| 4 | a | + | 11000 | = | 5 | a | − | 2000 |
| 4 | a | − | 5 | a | = | - | 2000 | − | 11000 |
| - | a | = | - | 2000 | − | 11000 |
| - | a | = | - | 2000 | − | 11000 |
| - | a | = | - | 13000 |
| 13000 | = | a |
| a | = | 13000 |