To solve this problem you just create two equations each with two variables. One of the equations will be based on the number of items sold and the other equation will be based on the prices.
If x = the number of cones sold and y = the number of sundaes sold, then your first equation is simply x + y = 139 since the total number of items sold was 139.
The other equation involves price. The revenue from cones is simply 2x since each cone sold for $2. The revenue from sundaes is 3.5y. Therefore, the second equation of the system is 2x + 3.5y = 408.5
If the desired method is substitution, solve the first equation for either x or y and substitute into the second equation.
Given this setup, give it a shot. Comment if any questions remain...