The first sentence is l+w=103. The second sentence is w=3l-5. Substitute w from the second equation into the first.
l+3l-5=103 ---> 4l = 108 ---> l = 108/4 = 27.
27+w = 103 ---> w = 103-27 = 76
Check: 76 = 3*27-5 = 81-5 = 76 YES
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