It's negative because 86 is larger than 40 so you will end up in the negatives. If what you subtract by is larger than what you are subtracting from you get a negative number. (the answer is -46)
So assuming that the total =27 r+b=27 r=-5+3b r=3b-5 subsitute 3b-5 for r in first equation 3b-5+b=27 4b-5=27 add 5 4b=32 divide by 4 b=8 subsitute b+r=27 8+r=27 subtracct 8 r=19