12x+23y=10⋯(i)
32x−53y=−3⋯(ii)
Let 12x=u and 13y=v
The given equation becomes:
u+2v=10
3u−5v=−3
By Cramer's rule:
u=∣∣∣c1b1c2b2∣∣∣∣∣∣a1b1a2b2∣∣∣=∣∣∣102−3−5∣∣∣∣∣∣123−5∣∣∣=−44−11=4
and
v=∣∣∣a1c1a2c2∣∣∣∣∣∣a1b1a2b2∣∣∣=∣∣∣1103−3∣∣∣∣∣∣123−5∣∣∣=−33−11=3
∵12x=u;13y=v
12x=4⇒x=18
and13y=3⇒y=19
⇒1y−1x=9−8=1