Let the number of dimes be x Let the number of quarters be y Value Value Type Number of of of of EACH ALL coin coins coin coins ------------------------------------------- dimes x $0.10 $0.10x quarters y $0.25 $0.25y ------------------------------------------- TOTALS 40 ----- $7.60 The first equation comes from the second column.x + y = 40 The second equation comes from the last column. 0.10x + 0.25y = 7.60 Get rid of decimals by multiplying every term by 100: 10x + 25y = 760 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 10x + 25y = 760 10x + 25(40 - x) = 760 10x + 1000 - 25x = 760 -15x + 1000 = 760 -15x = -240 x = 16 = the number of dimes. Substitute in y = 40 - x y = 40 - (16) y = 24 quarters. Checking: 16 dimes is $1.60 and 24 quarters is $6.00 That's 40 coins. And indeed $1.60 + $6.00 = $7.60 Edwin