X = A/y
You divide the y from both sides
The y on the right cancels
On the left you have A/y = x
For this case we must solve the following system of equations:

To solve we follow the steps below:
We multiply the second equation by -3:

Thus, we have the equivalent system:

We add the equations:

We look for the value of the variable "y":

Thus, the solution of the system is given by:

Answer:

Distance Rate times Time
320= R 5.25
R= 60.9
R= 61 mph