Hi Richie,

You need to decide what quantity is going to be the variable in your equation. Read the first sentence in the problem.

A man's electric bill is $23 less than his gas bill.

If you knew the amount of the gas bill, you would know the amount of the electric bill, it is $23 less.

Let G be the amount of the gas bill

then

the electric bill is G - 23.

Now read the second sentence

The two utilities cost him a total of $109.

That is

G + (G - 23) = 109

Penny