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U9=a+8b=20
___________-
-4b=-12
b=3
a+4b=8
a+12=8
a=-4
U10=a+9b
=(-4)+9x3
=(-4)+27
=23
a+4b=8...pers 1
U9=20
a+8b=20 ...pers 2
eliminasi a untuk mendapatkan b
a+4b=8
a+8b=20
....-4b= -12
...... b = 3
substitusi b=3 ke pers 1
a+4b=8
a+4(3)= 8
a+12=8
a=8-12
a= -4
U10= a+9b
.......... -4+9(3)
........... -4+27= 23