Question 154273
421 exceeds nine times a number by 61. What is the number?
"exceeds a number by 61" means "is 61 more than a number".  So 421 is 61 more than 9 times a number".

a number=x


Equation:
421=9x+61


Now to solve it.  Subtract 61 from both sides
360=9x
40=x