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As already mentioned by me in the comments, both the approaches are exactly the same. To explain this point, I would like to find the numerical value of the question posted by you in the comments using both methods. By Manipulating the Equations: Given:  \begin{align} \begin{array}{ c c} \ce{S + 3/2O2 -> SO3 } & ΔH = \pu{-395 kJ} \\ \ce{2SO2 + ...