$$3x-60+\frac{3x}{5}-\frac{31Y}{7}=170$$
$Y=\frac{126x}{155}-\frac{1610}{31}$
$$105x-2100+7\times 3x-5\times 31Y=5950$$
$$105x-2100+21x-5\times 31Y=5950$$
$$126x-2100-5\times 31Y=5950$$
$$126x-2100-155Y=5950$$
$$-2100-155Y=5950-126x$$
$$-155Y=5950-126x+2100$$
$$-155Y=8050-126x$$
$$\frac{-155Y}{-155}=\frac{8050-126x}{-155}$$
$$Y=\frac{8050-126x}{-155}$$
$$Y=\frac{126x}{155}-\frac{1610}{31}$$
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$x=\frac{155Y}{126}+\frac{575}{9}$
$$126x-155Y=5950+2100$$
$$126x-155Y=8050$$
$$126x=8050+155Y$$
$$126x=155Y+8050$$
$$\frac{126x}{126}=\frac{155Y+8050}{126}$$
$$x=\frac{155Y+8050}{126}$$
$$x=\frac{155Y}{126}+\frac{575}{9}$$
