Even though your question is poorly written (to see what I mean, please go back and read EXACTLY what you wrote!), I will try to help.
H = # of hats sold
S = # of shirts sold
H + S = 72
5.50H + 15S = 792
Substitution may be easier here
55(72-S) + 150 S = 7920
95S = 7920-55*72
I will leave the arithmetic to you.