| 1 | ÷ | 4 | × | ( | 126 | − | a | ) | = | 38 |
| Left side of the equation = | 1 4 | ( | 126 | − | a | ) |
1 4 | ( | 126 | − | a | ) | = | 38 |
| Left side of the equation = | 1 4 | × | 126 | − | 1 4 | a |
| = | 63 2 | − | 1 4 | a |
63 2 | − | 1 4 | a | = | 38 |
| - | 1 4 | a | = | 38 | − | 63 2 |
| - | 1 4 | a | = | 13 2 |
| - | 13 2 | = | 1 4 | a |
1 4 | a | = | - | 13 2 |
| a | = | - | 13 2 | ÷ | 1 4 |
| = | - | 13 2 | × | 4 |
| = | - | 13 | × | 2 |
| a | = | - | 26 |