Let's let A be the number of Adult tickets and C be the number of Children's tickets.
We know that there were a total of 280 people in attendance so A + C = 280 (Equation #1)
We also know that the total receipts for the day were $140 made up of $0.60 for adult tickets and $0.25 for children's tickets.
0.6A + 0.25C = 140 (Equation #2)
Using the first equation, A + C = 280, we can solver for A and get A = 280 - C
We can use this A and substitute it into the 2nd equation like this.
0.6 (280-C) + 0.25C = 140
Using algebra to rearrange the terms and isolate C, we get.
168 - 0.6C + 0.25C = 140
-0.35C = -28
and finally C = 80
So there were 80 children's tickets sold (80 children in attendance) that day.