Let N be the number of nickels. Then the number of quarters is (20-N). Nickels contribute 5N cents to the total. Quarters contribute 25*(20-N) cents to the total. THe "value" equation is 5N + 25*(20-N) = 440 cents. 5N + 500 - 25N = 440, -20N = 440 - 500 ---> -20N = -60 ---> N== 3. Answer. 3 Nickels and 20-3 = 17 quarters.