We will call the first number n, and the second number x.
3n-x=118
2n+x=147
Now, solve one of the equations for x.
x=147-2n
Then, substitute this into the other formula for x.
3n-(147-2n)=118
Next, solve for n:
3n-147+2n=118
5n=265
n=53
^^^That's your first number.
Lastly, plug in 53 for n into either equation to solve for x.
2(53)+x=147
106+x=147
x=41
^^^This is your second number.
