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**Rule 1:**A variable is assigned to the value not known or to be found.

Let the number of apples that the boy initially had \(= x\).

**Rule 2:**Then, the expressions can be formed in by the conditions specified in the question.Number of apples given to sister \(= 3\).

Number of apples left for the boy \(= 2\).

*Number of apples he had initially \(–\) Number of apples given to the girl \(=\) Number of apples the boy is left*

*with*.

**Rule 3:**The expressions are finally equated with the values given in the question.

Number of apples the boy left with:

\(x - 3 =2\).

**Thus, the equation set up is**\(x-3 = 2\).