| 3 | ( | 2 | y | − | 1 | ) | − | 4 | ( | 1 | + | 3 | y | ) | = | 5 |
| Left side of the equation = | 3 | × | 2 | y | − | 3 | × | 1 | − | 4 | ( | 1 | + | 3 | y | ) |
| = | 6 | y | − | 3 | − | 4 | ( | 1 | + | 3 | y | ) |
| = | 6 | y | − | 3 | − | 4 | × | 1 | − | 4 | × | 3 | y |
| = | 6 | y | − | 3 | − | 4 | − | 12 | y |
| = | - | 6 | y | − | 7 |
| - | 6 | y | − | 7 | = | 5 |
| - | 6 | y | = | 5 | + | 7 |
| - | 6 | y | = | 12 |
| - | 12 | = | 6 | y |
| 6 | y | = | - | 12 |
| y | = | - | 12 | ÷ | 6 |
| = | - | 12 | × | 1 6 |
| = | - | 2 | × | 1 |
| y | = | - | 2 |