x = first shop
y = second shop
This year the telephone bill for the first shop was $630 less then three times the telephone bill for the second shop.
⇒ x = 3y - 630
The total telephone expense for both shops was $2446.
⇒ x + y = 2446
Solve by substitution -- the first equation into the second:
x + y = 2446 ⇒ (3y - 630) + y = 2446 ⇒ 4y = 3076 ⇒ y = $769
Substitute the value of y back into either of the original two equations to solve for x:
x = 3y - 630 ⇒ x = 3(769) - 630 = $1,677
x = $1,677
y = $769