the reactions are
S(s) + 3/2O2(g) -----> SO3(g) ΔG0 = -371KJ---->1
2SO2(g) + O2(g) -----> 2SO3(g) ΔG0 = -142KJ---->2
diviving eq2 by 2 , and then reversing
S(s) + 3/2O2(g) -----> SO3(g) ΔG0 = -371KJ---->1
SO3(g) ----->SO2(g) +1/2 O2(g) ΔG0 = -(-142KJ)/2---->3
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adding: S(s) + O2(g) -----> SO2(g)
ΔG0 = -371KJ+71KJ = -300KJ