There is no picture, wondering your asking to be explained :)
X + y = 40.....multiply by -4
4x + 6y = 180
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-4x - 4y = -160 (result of multiplying by -4)
4x + 6y = 180
------------------add
2y = 20
y = 20/2
y = 10 <===
x = 30
54-15=39
if you want to check your answer you add 39+15=54
3 divided by x to find the what the amount of x is
76 divided by 4 is 19. Add a zero and the answer is 190.
Hope this helps you !!