17 40 | ( | a | − | 14 | ) | = | 3 5 | a | − | 5 |
| Left side of the equation = | 17 40 | a | − | 17 40 | × | 14 |
| = | 17 40 | a | − | 119 20 |
17 40 | a | − | 119 20 | = | 3 5 | a | − | 5 |
17 40 | a | − | 3 5 | a | = | - | 5 | + | 119 20 |
| - | 7 40 | a | = | - | 5 | + | 119 20 |
| - | 7 40 | a | = | 19 20 |
| - | 19 20 | = | 7 40 | a |
7 40 | a | = | - | 19 20 |
| a | = | - | 19 20 | ÷ | 7 40 |
| = | - | 19 20 | × | 40 7 |
| = | - | 19 | × | 2 7 |
| a | = | - | 38 7 |
| a | = | - 5.428571 |