Question 44440
You can write the necessary equations right from the problem:
Let the two numbers be x (the first number) and y (the second number).

x - y = 27  The difference of two numbers is 27.

y = 3x-1  The second is 1 less than three times the first.  Substitute this into the first equation and solve for x.

x - (3x-1) = 27
x - 3x + 1 = 27  Collect like-terms.
-2x + 1 = 27  Subtract 1 form both sides.
-2x = 26 Divide both sides by -2.
x = -13

y = 3x-1
y = 3(-13)-1
y = -39-1
y = -40

Check:

x-y
-13-(-40) = -13 + 40 = 27

y = 3x-1
-40 = 3(-13)-1
-40 = -39-1
-40 = -40