The amount charged by the account in the first hour = $35 The amount charged by the accountant after first hour = $23 Total earnings of the accountant = $127 Let us assume that he worked for = x hours then 35 + 23x = 127 23x = 127 - 35 23x = 92 x = 4 So from the above deduction we can conclude that the accountant worked for 4 hours. I hope the procedure is simple enough for you to understand.