book Maths Puzzle Numerical Ability

A rectangular garden has dimensions of 18 feet by 13 feet. A gravel path of equal width is to be built around the garden. How wide can the path be if there is enough gravel for 516 square feet?

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The International Fisher Effect formula:
(S - S)/S X100 = i - i

(.7568 - .6667) = .0901/.6667 = .135143242 X 100 = 13.5143242

Here is where I'm having trouble.
13.5143242 =
18=9-(3-x)

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