These used to really confuse me, too. Let's see what we can do!
Let c = the # of children's tix.
Let a = the # of adult tix.
a = 3c (ah, confusing, but think about it!)
5.10c + 8.70a = 1123.20
Now, whatever is on one side of an equal sign can swap for what's on the other, because they are EQUAL.
5.10c + 8.70(3c) = 1123.20
5.10c + 26.10c = 1123.20
31.20c = 1123.20
c = 36 children's tix
a = 3(36)
a = 108 adult tix