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            Solution:       Horizontal Method                                   Column Method

                          (a) 2x − 3y from 4x + y                               Write the expressions one below
                            (4x + y) – (2x – 3y) = 4x + y − 2x + 3y             the  other with  the  like  terms

                            (  Changing sign + to – and – to +)                 appearing exactly below like
                                                                                terms as:
                            = (4x − 2x) + (y + 3y)                                4xy
                                                                                     +
                            = (4 − 2)x + (1 + 3)y                                 2x −  3y      (Changing the sign
                            = 2x + 4y                                            −    +         of each term)
                                                                                2x +  4y


                          (b) Horizontal Method                                 Column Method

                            2a − 3b − 5c from a + 4b + 7c                         a + 4 b + 7 c
                            (a + 4b + 7c) − (2a − 3b − 5c)                        2 a − 3 b − 5 c  (Changing the sign
                                                                                 −   +    +
                            = a + 4b + 7c – 2a + 3b + 5c                        −+ 7  b+ 12 c   of each term)
                                                                                 a
                            (  Changing sign  + to – and – to +)
                            = (1 − 2)a + (4 + 3)b + (7 + 5)c

                            = –a + 7b + 12c

            Example 22: Subtract 24pq – 10q – 18p from 30pq + 12q + 14p.
            Solution:  30pq + 12q + 14p – (24pq – 10q – 18p) = 30pq + 12q + 14p – 24pq + 10q + 18p
                                                               = 30pq – 24pq + 12q + 10q + 14p + 18p

                                                               = 6pq + 22q + 32p
            Example 23: Subtract the sum of 2p − q + 3r and p + 3q − r from 7p + 2q.

            Solution: The sum of 2p – q + 3r and p + 3q – r is:
                           2pq−+   3r
                                  −
                            p +  3q r
                         3p + 2q+ 2r

            Thus, the sum of (2p − q + 3r) and (p + 3q − r) is 3p + 2q + 2r.
            Now, we have to subtract (3p + 2q + 2r) from (7p + 2q).
                         7p+ 2q
                         3p +  2q + 2r
                         −−     −

                         4p     −  2r

            Hence, the required answer is 4p − 2r.
            Example 24: The sum of two numbers is 2x − 3xy + 5y. If one of them is x + 2xy −3y, find the other.
            Solution:  Other number = (2x − 3xy + 5y) − (x + 2xy − 3y)

                                           = 2x − 3xy + 5y − x − 2xy + 3y
                                           = (2 − 1)x + (−3 − 2)xy + (5 + 3)y = x − 5xy + 8y


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