If the amount of quarters is x and the amount of dimes is x, we have
x+y=61
In addition, we know that x-3=y (since there are 3 more quarters than dimes). Plugging that into x+y=61, we have x+x-3=61 and by adding 3 to both sides we get 2x=64. Dividing both sides by 2, we get x=32 quarters.
If F=C, that means that 1.8C+32=C. Subtracting C and 32 from both sides, we get 0.8C=-32. Dividing 0.8 from both sides, we get C=-32/0.8=-40