exam Maths Puzzle Numerical Ability

A newspaper has 12,240,000 subscribers this year. The number of subscribers is down 8% from last year. How many subscribers were there last year? Only info is Form A,Chapter 1-6 Cuulative Assessment

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Can someone show me how to solve by the substitution method. Thanks!

5X + 2y = -1
2X - y = -13
im not exactly sure on how to factor the denominators in this problem.