ᑭᒪᗴᗩᔕᗴ ᕼᗴᒪᑭ ᗰᗴ
ʜᴇʀᴇ ɪs ᴀ ᴛʀɪᴀɴɢʟᴇ ᴀʙᴄ:

Its given that the total bill = 60(1 + x)

                                          = 60 + 60x

So, its clear that the cost of meal is 60 and the percentage of tips is x.

Also, number of friends = (total cost/cost per meal)

                                        = 1 + x

Hence, the correct match is:

1) - c)

2) - a)

3) - b)