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The answer to the first question is august ; You have to use the least squares method in order to determine the equations for revenue and expense.
Alternatively draw a graph for the values of both revenue and expense (separately!) and draw a line between the points so that you end up with a graph that fits the data.
The equation for revenue will be: 4100m + 300 (where m = month)
The equation for expense will be: 1900m + 19900
if revenue and expense are to be equal, their equations have to be dependent.
therefore subtracting the two equations, you get: 2200m - 19600
m = 19600/2200 = 8.9
August is the 8th month, therefore revenue and expense will be equal at the end of august.
Your second answer is correct.