Answer:
40x +18(x -3) = 468
Explanation:
If x is collected from each of 40 repeat customers, the amount collected from them is 40x.
If $3 less is collected from each of 18 new subscribers, the amount collected from them is 18(x -3).
The total amount collected is 468, so we have ...
40x +18(x -3) = 468