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Let one of the numbers be x and the other be y.

The sum of the two numbers is 361:
⇒ x + y = 361

The difference between the two number is 173:
⇒x - y = 173

To solve this, we will make x the subject in one equation and substitute it into the other equation.

equation 1: x + y = 361
equation 2: x - y = 173

From equation 1:
x + y = 361
x = 361 - y 

Now that we make x the subject, we will substitute it into the equation 2:

x - y = 173
(361 - y) - y = 173
361 - y - y = 173
361 - 2y = 173
2y = 361 - 173
2y = 188
y = 94

Now that we know that y = 94, we substitute it into equation 1 to find the value of x.

x + y = 361
x + 94 = 361
x = 361 - 94
x = 267

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The two numbers are 267 and 94.
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