a = b
  where
    value = 3
    value' = 5

a = b where
  value = 3
  value' = 5

a = b
  where value = 3
        value' = 5

a =
  b where
      value = 3
      value' = 5

a = do
  return ()

  where
    value = 3
    value' = 5

a = do
  return ()
  where
    value = 3
    value' = 5