| 78 | ( | 1 | + | 1 10 | a | ) | = | 26 | ( | 1 | + | a | ) | + | 52 | ( | 1 | + | 5 | a | ) |
| Left side of the equation = | 78 | × | 1 | + | 78 | × | 1 10 | a |
| = | 78 | + | 39 5 | a |
| 78 | + | 39 5 | a | = | 26 | ( | 1 | + | a | ) | + | 52 | ( | 1 | + | 5 | a | ) |
| Right side of the equation = | 26 | × | 1 | + | 26 | a | + | 52 | ( | 1 | + | 5 | a | ) |
| = | 26 | + | 26 | a | + | 52 | ( | 1 | + | 5 | a | ) |
| = | 26 | + | 26 | a | + | 52 | × | 1 | + | 52 | × | 5 | a |
| = | 26 | + | 26 | a | + | 52 | + | 260 | a |
| = | 78 | + | 286 | a |
| 78 | + | 39 5 | a | = | 78 | + | 286 | a |
39 5 | a | − | 286 | a | = | 78 | − | 78 |
| - | 1391 5 | a | = | 78 | − | 78 |
| - | 1391 5 | a | = | 0 |
| - | 0 | = | 1391 5 | a |
1391 5 | a | = | - | 0 |
| a | = | - | 0 | ÷ | 1391 5 |
| = | - | 0 | × | 5 1391 |
| a | = | 0 |