Let’s call the numbers x and y. Let’s also say that x is the smaller of the two. Since their difference (the answer you get when you subtract is 44 and a half) we know that y-x=44.5
Next we are told that if the smaller increases 7 times (that means 7x) their difference would be 10 3/14. Let’s write that as a fraction. It is 14x10+3 over 14. That is 143/14.
So this means y-7x=143/14.
We have two equations and two unknowns (a system of equations). We write one over the other and subtract them to get: