Create the determinant from the variable coefficients:
| 3 2 |
| -2 4 |=3×4-(2×-2)=12+4=16, let Δ=16.
Create two more determinants for x and y, substituting the constants in place of the relevant coefficients:
Δx=
| 17 2 |
| 7 4 |=17×4-2×7=68-14=54,
x=Δx/Δ=54/16=27/8.
Δy=
| 3 17 |
| -2 7 |=3×7-(17×-2)=21+34=55,
y=Δy/Δ=55/16.
SOLUTION is x=27/8, y=55/16.