Let the number of 44¢ stamps be x Let the number of 20¢ stamps be y Value Value Type Number of of of of EACH ALL stamp stamps stamp stamps ------------------------------------------- 44¢s x $0.44 $0.44x 20¢s y $0.20 $0.20y ------------------------------------------- TOTALS 40 ----- $13.28 The first equation comes from the second column.x + y = 40 The second equation comes from the last column. 0.44x + 0.20y = 13.28 Get rid of decimals by multiplying every term by 100: 44x + 20y = 1328 So we have the system of equations: . We solve by substitution. Solve the first equation for y: x + y = 40 y = 40 - x Substitute (40 - x) for y in 44x + 20y = 1328 44x + 20(40 - x) = 1328 44x + 800 - 20x = 1328 24x + 800 = 1328 24x = 528 x = 22 = the number of 44¢s. Substitute in y = 40 - x y = 40 - (22) y = 18 = the number of 20¢s. Checking: 22 44¢s is $9.68 and 18 20¢s is $3.60 That's 40 stamps. And indeed $9.68 + $3.60 = $13.28 Edwin