The answer to your question is b
23 .........................
The equation (1) is divided by 2 to create new equivalent system of equations.
Step-by-step explanation:
The given systems of equations are:

Considering 8y instead of 8 in eq(1)
We need to identify what action was completed to create this new equivalent system of equations? 
Comparing given equations we came to know that equation(1) is divided by 2 to get the new equation i.e

While second equation is same as given.
So, The equation (1) is divided by 2 to create new equivalent system of equations.
Keywords:System of Equation
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When you have a negative exponent, you move it to the other side of the fraction to make the exponent positive.
For example:
or 
or y²
So:

Your answer is B
$154.63
Year 1: $25
Year 2: $27.5
Year 3: $30.25
Year 4: $33.28
Year 5: $36.60