Answer:
= 
Step-by-step explanation:
Let m be the number of months it will take for both accounts to have the same account of money
The first runner has $112 in savings, received a $45 gift from a friend, and will save $25 each month.
The equation becomes:

The second runner has $50 in savings and will save $60 each month.
The equation becomes:

Now, to find 'm' we will make both the equations equal.
= 
So, this is the equation that is your answer.