Answer
$$\emptyset ;{\text{Inconsistent System }}$$
Work Step by Step
$$\eqalign{
& \,\,\,2x - 3y - 7\,\,\,\,\, = 0\,\,\,\left( {\bf{1}} \right)\,\, \cr
& - 4x + 6y - 14\,\,\, = 0\,\,\,\left( {\bf{2}} \right)\, \cr
& \cr
& {\text{Multiply the equation }}\left( {\bf{1}} \right){\text{ by }}2 \cr
& \,\,4x - 6y - 14\,\,\,\, = 0 \cr
& - 4x + 6y - 14\,\,\, = 0 \cr
& {\text{Add both equations}} \cr
& \,\,4x - 6y - 14\,\,\,\, = 0 \cr
& \underline { - 4x + 6y - 14\,\,\, = 0} \cr
& \,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\, - 28 = 0\,\,\,\,\,\,\,\,\,\,\, \cr
& {\text{The result}},{\text{ }} - 28 = 0,{\text{ is a false statement}},{\text{ which indicates that}} \cr
& {\text{The system is inconsistent and has no solutions}}{\text{.}} \cr} $$