set up a system of equations
n + d = 20
.05n + .10d = 1.40
use the Substitution Method
n = 20 - d
.05(20 - d) + .10d = 1.40
multiply both sides by 100
5(20 - d) + 10d = 140
100 - 5d + 10d = 140
100 + 5d = 140
5d = 40
d = 8
n = 20 - 8 = 12
there are 8 dimes and 12 nickels