x = number of times they rent a boat.
Members
Cost = 105 + 9.50x
Non-members because members don't have to pay the 105 so we gotta leave it out.
Cost = 14.75x
Now to determine whether the cost would be equal, we need to set the two equations equal to each other.
105 + 9.50x = 14.75x
Now solve for x
105 = 5.25x
20 = x
That's your answer. They would have to rent 20 times to equal each other.