When handling problems of this nature make sure you setup the equations.
x = number of times they rent a boat.
Members
Cost = 105 + 9.50x
Non members because members don't have to pay the 105 we leave it out.
Cost = 14.75x
so now to determin when cost would be equal we set the two equations = to each other
105 + 9.50x = 14.75x
now solve for x
105 = 5.25x
20 = x
so they would have to rent 20 times to equal each other.