The new coefficients are b1k=a(1)1kk=1,…,n, where each a(1)1k is equal to the original a1k element. The other coefficients are a(2)jk=a(1)jk−a(1)j1a(1)1ka(1)11j,k=2,…,n, with a new right-hand side given by y1=w(1)1,w(2)j=w(1)j−a(1)j1w(1)1a(1)11j=2,…,n. We have also set w(1)1=w1, the original vector element. We see that the system of unknowns x1,…,xn is transformed into an (n−1)×(n−1) problem.