x - number of polio vaccinations
y - number of measles vaccinations:
x + y = 60 / * ( - 2 )
4 x + 2 y = 184
--------------------------
- 2 x - 2 y = - 120
+
4 x + 2 y = 184
--------------------------
2 x = 64
x = 64 : 2
x = 32
32 + y = 60
y = 60 - 32
y = 28
Answer: There were 32 polio and 28 measles vaccinations.