The variable, because it is an absolute value sign, will have two possible outcomes: one positive and one negative. 3=-2(1/4s-5)+3         and       3=-2(1/4s+5)+3 Now we distribute the -2 and subtract +3 from both sides. 0=-1/2s+10                and        0=-1/2s-10 Subtract/add 10 to both sides, respectively. -10=-1/2s        and     10=-1/2s now divide both sides by 1/2. 20=s     and    -20=s so, s= plus or minus 20