Sub Macro1()
'
' Macro1 Макрос
'
Dim d As Double
For i = 1 To 3

    For j = 1 To 3
        If Not i = j Then

            d = Cells(j, i).Value / Cells(i, i).Value

            For x = 1 To 4
                Cells(j, x).Value = Cells(j, x).Value - Cells(i, x).Value * d

            Next x

        End If

    Next j
Next i
For i = 1 To 3
    Cells(i, 4) = Cells(i, 4) / Cells(i, i)
    Cells(i, i) = 1
Next i


End Sub