Answer:
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Step-by-step explanation:
firstly we make two steps to simplify this question.
1st step: simplify 
to simplify this we use factorization


.....(1)
2nd step:simplify 


.....(2)
now dividing (1) and (2), we get the answer

Using the equations y-3x=3 and x+y=31 you can find that x=7 and y=24. There for x is the smaller of the two numbers.
I think the answer is 276
12 * 23 = 276
hope it helps
18+3x=-10+x
3x-x=-10-18
2x=-28
x=-14