Hi Young,
Let X = the number of 5 cent coins
Let Y = the number of 10 cent coins
There are 40 coins altogether so X + Y = 40
The total value is $3.20 so .05X + .1Y = 3.20
If you want to make the math a little easier, you can say that the total value is 320 cents and 5X + 10Y = 320Multiply the first equation by 5--> 5X + 5Y = 200 so that you can subtract it from the second equation and eliminate the X term --> 5Y = 120
Divide both sides by 5 --> Y = 24 so there are 24 dimes
Then there must be 16 nickles
Plug these back into the equations to make sure they work.
Have fun.
Dan