Let x = number of cards that Sam has now
y = number of cards that Lee has now
Then y + 7 = 5(x - 7) and x + 7 = y - 7.
So, x - y = -14 and 5x - y = 42
Subtract the first equation from the second to get: 4x = 56.
So, x = 14 and y = 28.
Sam has 14 cards and Lee has 28.