Sorry for the delay!
Let x = charge before tax in 1st city, and y = charge before tax in 2nd city
y = $1500 + x
4/100x => tax in first city
3.5/100y => tax in second city
0.04x + 0.035y = $408.75
We have the following system of equations to solve:

So the hotel charge before tax in city 1 = $4750, and the hotel charge before tax in city 2 = $6250
Do you have a pic so I can answer your question
-52(x-97)=39
we get the answer when u solve the equation
(These steps show you how to determine whether the lines are parallel or perpendicular) -
*use the equation of straight line :
y = mx + c
You can see that every time you increase x by 2, the correspondent y value is increased by 7.
This is the behaviour of linear function: the ratio between changes in x and y values, the so-called "rise over run" ratio, is constant.