So, I assume that you mean 26 students times the teachers. You can create two equations out of this information. s = students while t = teachers 26t = s 900 - 9 = 891 seats being occupied s + t = 891 You can use these two equations for substitution. s = 891 - t 26t = 891 - t 27t = 891 t = 31 So, 31 teachers. Now plug that back into an original equation. s + (31) = 891 s = 860 860 students.