| 1x – 4y | = | 20 | (1) |
| 3x + 4y | = | 12 | (2) |
| (1x – 4y) + (3x + 4y) | = | 20 + 12 | (3) |
| 4x | = | 32 | (4) |
| x | = | 8 | (5) |
| 3(8) + 4y | = | 12 | (6) |
| 32 + 4y | = | 12 | (7) |
| 4y | = | –12 | (8) |
| y | = | –3 | (9) |
| 3x + 5y | = | 47 | (10) |
| 4x + 11y | = | 93 | (11) |
| 4(3x + 5y) | = | 4(47) | (12) |
| (-3)(4x + 11y) | = | (-3)(93) | (13) |
| 12x + 20y | = | 188 | (14) |
| -12x – 33y | = | -279 | (15) |
| (12x + 20y) + (-12x – 33y) | = | 188+(–279) | (16) |
| –13y | = | –91 | (17) |
| y | = | 7 | (18) |
| 3x + 5(7) | = | 47 | (19) |
| 3x + 35 | = | 47 | (20) |
| 3x | = | 12 | (21) |
| x | = | 4 | (22) |