1. Simplify equations in systems A and D to see if they are equivalent transformations of one another.
2. For system A:
3X + 2Y = 12
X - 3Y = 6
3. For system D, divide the first equation by 3 and the second equation by 2:
\frac{9X + 6Y}{3} = \frac{36}{3} \implies 3X + 2Y = 12
\frac{2X - 2Y}{2} = \frac{12}{2} \implies X - Y = 6
4. Subtract the equation in system D:
(X - Y) \neq (X - 3Y),
but necessary
2X - 2Y = 12
[Solution]
A \text{ and } D