12f + 285e = 40,425
6f + 300e = 39,900
There's the way I would solve it, and the way your teacher probably wants you to solve it. Let's do the latter, by elimination.
-2(6f + 300e) = -2(39,900)
-12f - 600e = - 79,800
So, now we have...
12f + 285e = 40,425
-12f - 600e = -79,800
Adding the two together, we get...
-315e = -39,375
e = 125
12f + 285(125) = 40,425
12f + 35,625 = 40,425
12f = 4800
f = 400
Hope this helps!