Let the two numbers be x and y, respectively the first and second. We can translate the sentences into equations:
One number is 4 less than a second number:

Twice the second number is 47 more than 5 times the first:

Which leads to the following linear system:

The first expression gives a way to express x in terms of y. Use this expression to substitute x in the second equation:

Use the first equation to deduce the value of x, now that we know the value of y:
