\(a,\)\(71+65\times4=\frac{x+140}{x}+260\)
\(\Rightarrow71+260=\frac{x-140}{x}+260\)
\(\Rightarrow71=\frac{x-140}{x}\)
\(\Rightarrow71x=x-140\)
\(\Rightarrow71x-x=-140\)
\(\Rightarrow70x=-140\)
\(\Rightarrow x=-2\)
\(b,\)\(y\times\frac{15}{2}-\frac{1}{3}\times\left(\frac{1}{4}+y\right)=90\frac{2}{3}\)
\(\Rightarrow\frac{15y}{2}-\frac{1}{12}-\frac{y}{3}=\frac{272}{3}\)
\(\Rightarrow\frac{90y}{12}-\frac{1}{12}-\frac{4y}{12}=\frac{1088}{12}\)
\(\Rightarrow90y-1-4y=1088\)
\(\Rightarrow86y=1089\)
\(\Rightarrow y=\frac{1089}{86}\)