
Tony H. answered 12/21/17
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Number of accountants who got headaches -- x
Number of waiters/waitresses who got headaches -- y
x = y + 9 (nine more accountants got headaches)
x + y = 163 (the combined number is 163)
Plug the right side of the top equation into "x" in the bottom equation:
y + 9 + y = 163
Collect like terms:
2y + 9 = 163
Solve for y:
2y = 154
y = 77
Plug this value of y back into the first equation and solve for x:
x = 77 + 9
x = 86
This is the substitution method.