The table below shows the ticket rates for whale watching trips offered by Ocean Tours: Age Ticket Price Under 3 years free 3 to 12 years $36 Over 12 years $48 On a certain day, the company took 92 people on whale watching trips. There were 40 children aged 12 and under, of which some children were under 3 years. If x represents the number of children under 3 years, which equation can be used to find the value of x, where C represents the total amount of money collected from tickets that day?