Answer:
a) x = -22 

b) x = 35
Explanation:
a) x = -22 

Move 201 to the other side by subtracting it from both sides: 
9x = -201
Divide both sides by 9: 
x= -22 

b) x = 35
Move 140 to the other side by subtracting it from both sides: 
4x = -140
Divide both sides by 4: 
x = 35