Let's look at this one sentence at a time.
Carla purchased a math textbook and a novel that cost a total of $54, not including tax.
M + N = 54, where M = math textbook and N = novel
price of the math textbook is $8 more than 3 times the price of the novel
M = 3N + 8
And there you have your two equations.

Andrew M.
M = 3N + 8
08/24/17