Alex
Q = # quarters
L = # loonies
quarters are 25 cents each
loonies are $1 each
Q + L = 100
.25Q + L = 79.75
Since Q+L=100, then L = 100-Q
Using substitution
.25Q + 100-Q = 79.75
100-.75Q = 79.75
20.25 = .75Q
Q = 27
therefore L = 73