Answer:
Part a) The equation is 

Part b) 

Explanation:
Let
p -----> the number of paintings
we know that
Break even is when sales are equal to cost.
The linear equation that represent this problem is

Solve for p
Subtract p both sides
 

 

Divide by 7 both sides
 

 

Rewrite
 

Check the solution 

substitute the value of p

 ----> is ok
 ----> is ok