Hi Brian.
Let's define some variables
M = # milk chocolate candy bars
D = # dark chocolate candy bars
From the first sentence, we have
M = 3D
From the second sentence, we know
M + D = 140
We can combine these two equations by substituting 3D for M in the second equation.
M + D = 140
3D + D = 140
and solving for D
4D = 140
D = 35
Finally solve for M
M = 3D
M = 3(35)
M = 105
So there are 105 milk chocolate bars and 35 dark chocolate bars.