Answer:
invested in ABC = $3200 
Step-by-step explanation:
given data 
total invest = $10,100 
Stock ABC costs = $32 per share
dividends = $1.20 per share
Stock XYZ costs = $23 per share
dividends = $1.40 per share
earn a total dividends = $540
solution
we can say total money invest express as 
total money invested = 32 × P + 23 × Q 
here person buys stocks of ABC is P and buys stocks of stocks of XYZ is Q
$10,100 = 32 × P + 23 × Q  
we can also write this as by multiply 3 both side 
$30,300 = 96 × P + 69 × Q  ......................1
and total dividends will be 
total dividends =  1.2 × P +1.4 × Q
$540 =  1.2 × P +1.4 × Q
we can also write this as by multiply 80 both side 
$43200 = 96 × P + 112 × Q  ....................2
so from equation 1 and 2 , subtracting 1 from 2 
we get 
Q = 300 
and P = 100 
so that we invest 100 × 32
invested in ABC = $3200