If B=0, and A≠0, then
Ax+C=0, or x=-C/A, a constant value.
This signifies L is a vertical line with slope ∞
The way I would do it is by rounding 8.91 up to 9 and I would round 34,871.081 up to 35,000.
9*35,000=315,000
Hopefully I was able to help in some way.
The second equation, its setup is correct
5 is 33 because the question ends up being 14+3+16