Bam K. answered 03/15/15
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x for cupcakes ; y for cookies
x + y = 12 ----> translation of the first sentence.
3x + 2y = 32 --> combined translation of the second and third sentences.
Line 2 multiplied by 3 minus line 3 eliminates x !
y = 36 - 32 = 4 and x = 8 after substitution in line 2.