10o + 44t = 196
21o + 40t = 202
To solve using elimination, either variable needs to be opposites to cancel out. What's the LCM of 21 and 10? 210, right?
210o + 924t = 4116
-210t - 400t = -2020
Adding them together...
524t = 2096
t = 4
Solving for o is on you. Go.