Let S be the number of susan books and let m be the number of mary's book and Let h be the number of Heather's book
If Susan has 12 more comic books than Herther, then, this implies that
h = s - 12
If Mary has one third as many comic book as Susan. This implies;
m = 1/3 s
s= 3m
substituting s= 3m in the first equation
h = 3m - 12
Therefore, the ways to find the number of comic books Heather has can be represented​ as:
h = s - 12
h = 3m - 12