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$78 was saved and then divided so that the brother receives $46 less than 3 times the amount his sister receives. How much does the brother receive?
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Let b be an amount the brother received, and
let s be an amount the sister received.
Then you have the system of two equations
b + s = 78,
b = 3s - 46.
Can you solve it yourself?
Answer. b = 47, s = 31. The brother received $47.