Solve using any method:
 2x - 7y = 540
14x + 3y = 120

Since there are no 1 or -1 
coefficients, the easiest way 
is by elimination.
(This is sometimes called
"addition method" or the
"addition-subtraction method".)

Eliminate x by multiplying the
first equation thru by -7 and the
bottom equation thru by 1. Then
add vertically:

-7[ 2x - 7y = 540]
 1[14x + 3y = 120]

  -14x + 49y = -3780
   14x +  3y =   120
--------------------
         52y = -3660 
           y = -915/13

That is the value for y

However it is very difficult to
substitute such a god-awful 
fraction as that.  So start over
and eliminate y by multiplying the
first equation thru by 3 and the
bottom equation thru by 7. Then
add vertically:

3[ 2x - 7y = 540]
7[14x + 3y = 120]

   6x - 21y = 1620
  98x + 21y =  840
-------------------
 104x       = 2460
          x = 2460/104
          x = 615/26

That's the value of x

Even though they are
terrible fractions, they
caused no difficulty since
instead of substituting,
we started over and 
eliminated the other variable.

Answer (x,y,) = (615/26, -915/13)

Edwin