20 - 13.76 = 6.24
The change after spending $13.76 would be $6.24.
It is helpful to estimate quotients when the number is very big.
Answer:
Cost of one pencil: 
Cost of one eraser: 
Step-by-step explanation:
Let be "p" the cost in dollars of one pencil and "e" the cost in dollars of one eraser.
Based on the information given in the exercise, you can set up the following system of equations:

You can use the Elimination Method to solve the system of equations.
Multiply the first equation by -3 ad the second one by 4. Then add the equations and solve for "e":
{
Substitute the value of "e" into any original equation and solve for "p":

Answer:
(-4, 5)
Step-by-step explanation (work shown in attached picture):
1) Since x is already isolated in the first equation, substitute that value for x into the other equation to find y. So, substitute 16-4y for the x in 3x + 4y = 8, then solve for y. This gives us y = 5.
2) Now, substitute that given value for y back into any one of the equations to find x. I chose to do it in the first equation. Substitute 5 for the y in x = 16-4y, then solve for x this time. This gives us x = -4.
Since x = -4 and y = 5, the solution is (-4, 5).
The bill after applying the coupon = 31.84*(85%) = 27.064
so each of them will pay : 27.064/3 = $9.021