Let q represent the number of quarters and n represent the number of nickels
The number of quarters + the number of nickels equals 100 coins, mathematically we have
q + n = 100
The value of a quarter is 0.25 dollars and the value of a nickel is 0.05 dollars so the amount of money in dollars for q quarters is 0.25q and the amount of money in dollars for n nickels is 0.05n.
The dollar amount for q quarters + the dollar amount for q quarters equal $9.60, mathematically we have
0.25q + 0.05n = 9.60
The system of equations is
Eq 1: q + n = 100
Eq 2: 0.25q + 0.05n = 9.60
We can solve this system using elimination, substitution or matrices. I will use elimination. The main idea for elimination is to choose a variable to eliminate and make the coefficients of that variable equal and opposite in signs by multiplying one or both equations by a nonzero number. Then add the two equations. Choosing q to eliminate we multiply the first equation by -0.25. Remember to multiply each term of equation 1 by -0.025. We have
-0.25q -0.25n =100(-0.25) giving -0.25q - 0.25n = -25 our system becomes
-0.25q - 0.25n = -25
0.25q + 0.05n = 9.60
Adding the two equations we have
-0.20n = -15.40
Divide each side by -0.20 gives
n = -15.40/-0.20 so n = 77
Now replace n by 77 in either equation 1 or 2 and solve for q. I will use equation 1 because it is simpler than equation 2. We have
q + 77 = 100
Subtract 77 from each side we have
q = 100 - 77 so q = 23
He has 23 quarters and 77 nickels.