4X+3Y=1(1)
7X-6Y=32 (2)
(1)×2+(2)
8X+6Y+7X-6Y=2+32
15X=34
X=34/15
Y=(7X-32)/6=-121/45

M/2+N/3=2(1)
0.2M+0.3N=2.8(2)
(1)×2-(2)×5
M+2N/3-M-1.5N=4-14
-5N/6=-10
N=12
M=2(2-N/3)=-4