3 - (-9) = 12 because when you subtract a negative number, the second negative sign flips the direction your going on the number line. We just found the absolute value. Now the oppisite of 12 is -12. Final answer is -12.
Let's do the same thing to the -4, but subtract -12.
A=3B 4.35A+5.40B=780.95 Substitute 3B into A for the second equation: 4.35(3B)+5.40B=780.90 13.05B+5.40B=780.90 18.45B=780.90 B=42.33 Plug into equation 1: A=3B A=3(42.33) A=126.98