Sales $135,000
less: sales returns $3,200
Net sales = $131,800
This equation is a direct variation. If y increases, x increases. The constant of variation is 4 I think. Hope that helped.
See the attached pic below
In the triangle formed by the statue and the boat, we have

and

We can solve either equation for
, then substitute that into the other equation. First, let's abbreviate
and
. Then







Take 5/6 x 4/1 and multiply 5x4 and 6x1 to get 20/6. 6 goes into 20 3 times, with 2/6 leftover. Reduce 2/6 to 1/3 and your final answer is 3 1/3.