J= John's speed
S = Sarah's speed = J + 12
Translate English into math (equation):
2J + 2S = 176 = 2J + 2(J + 12)
4J + 24 = 176
4J = 152 => J = 38 and S = 50
You should take these 2 values and plug into the original problem to be sure they solve the problem.