Answer: 3m+20 = 5m
The left side represents the amount Tonya charges.
m = number of miles
3m = cost of $3 per mile
3m+20 = add on the extra $20
The 5m represents the amount Beth charges since she charges $5 per mile, but there isn't any extra fee.
Extra info: Solving that equation leads to m = 10. It means if both women walk the dog 10 miles, then they charge the same amount (that total amount being $50 for each woman).