x = 23 - 3y

plug this into the second equation to get...

3 (23 - 3y) - 2y = 3
69 - 9y - 2y = 3
11 y = 66
y = 6

plug this into either equation to find x.

x + 3(6) = 23
x = 5

2) what you are going to substitute will be very easy as the first equation is very straight forward. multiply each side of the first equation to get y = 5x (for easier calculations), then plug it into the second equation to get...

3x + 2(5x) = 26
13 x = 26
x = 2

plug in this value in either equation to find y

2 = y/5
y = 10

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