Assuming x = nickels, y = quarters
[tex]x + y = 40 \\ 0.05x + 0.25y = 5.20[/tex]
[tex]x + y = 40 \\ x = 40 - y[/tex]
Substitute that into
[tex]0.05(40 - y) + 0.25y = 5.20 \\ 2 - 0.05y + 0.25y = 5.20 \\ 0.2y = 3.20 \\ y = 16[/tex]
Substitute that into
[tex]x + 16 = 40 \\ x = 24[/tex]
Answer : He has 24 nickels.
Hope this helps. - M