x−10y=60 
 x+14y=12 
 Since −10y does not contain the variable to solve for, move it to the right-hand side of the equation by adding 10y to both sides. 
 x=10y+60 
 x+14y=12 
 Replace all occurrences of x with the solution found by solving the last equation for x. In this case, the value substituted is 10y+60. 
 x=10y+60 
 (10y+60)+14y=12 
 Remove the parentheses around the expression 10y+60. 
 x=10y+60 
 10y+60+14y=12 
 Since 10y and 14y are like terms, add 14y to 10y to get 24y. 
 x=10y+60 
 24y+60=12 
 Since 60 does not contain the variable to solve for, move it to the right-hand side of the equation by subtracting 60 from both sides. 
 x=10y+60 
 24y=−60+12 
 Add 12 to −60 to get −48. 
 x=10y+60 
 24y=−48 
 Divide each term in the equation by 24. 
 x=10y+60 
 24y 24 =−48 24 
 Simplify the left-hand side of the equation by canceling the common factors. 
 x=10y+60 
 y=−48 24 
 Simplify the equation. 
 x=10y+60 
 y=−2 
 Replace all occurrences of y with the solution found by solving the last equation for y. In this case, the value substituted is −2. 
 x=10(−2)+60 
 y=−2 
 Multiply 10 by each term inside the parentheses. 
 x=−20+60 
 y=−2 
 Add 60 to −20 to get 40. 
 x=40 
 y=−2