Start from a number x.
If you multiply it by 4 you get 4x.
Then, you add 136 to get 4x+136.
On the other hand, if you start with the same number and multiply it by 9, you get 9x.
Subtract 9 and you get 9x-9.
These two procedures get the same result, so we have
Subtract 4x from both sides to get
Add 9 to both sides to get
Divide both sides by 5 to get