Answer:  
<em>(a) The system that models the situation:    and
 and  </em>
</em>
<em>(b) David needs 40 pounds of bread flour and 240 pounds of cake flour.</em>
Step-by-step explanation:
The amount of flour mixture is 280 lb. that is 8% plain flour. 
So, the amount of plain flour in the mixture will be:   lb.
 lb.
The number of pounds of bread flour and cake flour needed to make the new mixture are  and
 and  respectively.
 respectively. 
<u>So, the first equation will be</u>:   
The bread flour has 14% plain flour and the cake flour has 7% plain flour. 
Thus, the amount of plain flour in bread flour  lb. and the amount of plain flour in cake flour
 lb. and the amount of plain flour in cake flour  lb.
 lb.
<u>So, the second equation will be</u>:   
From equation (1), we will get:   
Now substituting this  into equation (2) in place of
 into equation (2) in place of  ........
........

Plugging this  into equation (1), we will get.....
 into equation (1), we will get.....

So, David needs 40 pounds of bread flour and 240 pounds of cake flour.