According to the question, 1.4 apples +3 pears =23.6.
2 1 apple+1 pear =6.8
3 3 apples +3 pears =6.8×3=20.4
To 1 -3:
4 apples and 3 pears.
-3 apples and 3 pears 20.4
————————
1 apple 3.2
Comprehensive formula: (23.6-6.8×3)/ (4-3)
Note: "/"stands for division.