| M + 5 | = | (S + 5) X 3 | M - 5 | = | (S - 5) X 7 | |
| M + 5 | = | 3S + 15 | M - 5 | = | 7S - 35 | |
| M | = | 3S + 15 - 5 | M | = | 7S - 35 + 5 | |
| M | = | 3S + 10 | M | = | 7S - 30 | |
| 3S + 10 | = | 7S - 30 | ||||
| 10 + 30 | = | 7S - 3S | ||||
| 40 | = | 4S | ||||
| 10 | = | S | ||||
| M | = | 3 X 10 + 10 | ||||
| M | = | 40 | ||||
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