20s + 3m = 73
5s + 17m = 197
Eliminate s terms: Multiply second equation by -4, then add to first equation:
-20s - 68m = -788
20s + 3m = 73
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-65m = -715
m = (-715)/(-65) = 11
20s + 3(11) = 73
20s = 40
s = 2
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