Answer :

So,

Let's eliminate the y's.

Multiply the first equation by 2
4x - 6y = 62

Multiply the second equation by 3
9x + 6y = 3

Add the two equations together
13x = 65

Divide both sides by 13
x = 5

Substitute in the second equation
3(5) + 2y = 1
15 + 2y = 1

Subtract 15 from both sides
2y = -14

Divide both sides by 2
y = -7

Check
3(5) + 2(-7) = 1
15 + -14 = 1
1 = 1 This checks.

2(5) - 3(-7) = 31
10 - -21 = 31
10 + 21 = 31
31 = 31 This also checks.

S = {(5,-7)}
2x -  3y = 31  ⇒ 6x -  9y = 93
3x + 2y = 1    ⇒ 6x + 4y = 2   
                                -5y = 91
                                 -5     -5
                                   y = -18 1/5
              2x - 3(-18 1/5) = 31
                   2x + 54 3/5 = 31
                         - 54 3/5 - 54 3/5
                                 2x = -24 3/5
                                  2            2
                                   x = -12 3/10
                             (x, y) = (-12 3/10, -18 1/5)