1, Assume: the number of shells = x

⇒ [(7x - 7).9] : 2 = 1953

⇔ ( 63x - 63 ) : 2 = 1953

⇔  63x - 63  = 3906

⇔  63x = 3969 

⇔ x = 63 

➤ Answer: 63 shells 

2, Assume: the number of flags = y

⇒ [(26y + 132).4] : 10 = 344

⇔ (104y + 528) : 10 = 344

⇔ 104y + 528 = 3440

⇔  104y = 2912

⇔ y = 28 

➤Answer: 28 flags

3, Assume: the number of cartwheels = z

⇒ [(38z - 83).100] : 4 = 19775

⇔ (3800z - 8300) : 4 = 19775

⇔ 3800z - 8300 = 79100

⇔  3800z = 87400

⇔ z = 23

➤Answer: 23 cartwheels