Youngkwon C. answered 11/24/15
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Let's say there are x bicycles, y tricycles, and z tandem bikes.
Then, we can come up with the following set of equations.
x + y + z = 144 (Eq. 1)
2x + 2y + 4z = 378 (Eq. 2)
2x + 3y + 2z = 320 (Eq. 3)
If we multiply Eq. 1 by 4 and then subtract Eq. 2 from it, we get
x + y = 99 (Eq. 4)
If we multiply Eq. 1 by 2 and then subtract it from Eq. 3, we get
y = 32
If we put y = 32 into Eq. 4, we get
x = 67
If we put x = 67 and y = 32 into Eq. 1, we get
z = 45
So, there 67 bicycles, 32 tricycles, and 45 tandem bikes in the shop.