E is the mass on Earth and M is the mass on Mars.
100 pounds weight on Earth = 38 lb weight on Mars
So, 1 pound weight on Earth = [tex]\frac{38}{100}[/tex] lb weight on Mars
E pounds weight on Earth = [tex]\frac{38}{100} E[/tex]
[tex]=\frac{19}{50} E[/tex]
Hence, [tex]M=\frac{19}{50} E[/tex]