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1. To solve the formula 
for A, the first thing we are going to do is subtract M for both sides of the equation:
Next, we are going to add 0.8A to both sides of the equation:
Finally, we are going to divide both sides of the equation by 0.8:
2. Now, to find at what age the maximum heart rate in beats per minute should be 140, we are going to replace M with 140 in our formula:
We can conclude that 45 years old person, must not exceed a heart rate of 140 beats per minute during exercise.
Next, we are going to add 0.8A to both sides of the equation:
Finally, we are going to divide both sides of the equation by 0.8:
2. Now, to find at what age the maximum heart rate in beats per minute should be 140, we are going to replace M with 140 in our formula:
We can conclude that 45 years old person, must not exceed a heart rate of 140 beats per minute during exercise.