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= 9a + 12 - (7a + 14)
= 9a + 12 - 7a - 14
= 9a - 7a + 12 - 14
= 2a - 2
b. 12p - 4q + 6 dari 15p + 18q - 17
= 15p + 18q - 17 - (12p - 4q + 6)
= 15p + 18q - 17 - 12p + 4q - 6
= 15p - 12p + 18q + 4q - 17 - 6
= 3p + 22q - 23