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2x+1y=140000
3x+2y=235000
2x+y-2x=140000+(-2x)
y=-2x+140000
substitusikan -2x+140000 dengan y pada persamaan 3x+2y=235000
3x+2y=235000
3x+2(-2x+140000)=235000
-x+280000=235000
-x+280000+(-280000)=235000+(-280000)
-x=-45000
x=45000
substitusikan 45000 dengan x pada persamaan y=-2x+140000
y=-2x+140000
y=(-2(45000)+140000
y=50000
4x+5y=4(50000)+5(45000)
= 425000