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x + 3y = 54000
3x + 4y = 76000
> 3x + 9y = 162000
3x + 4y = 76000
> 5y = 86000
> y = 17200
> x + 3y = 54000
> x = 54000 - 51600
> x = 2400
Maka 100000 - (17200 + 2400)
100000 - 19600
= 80400