Suppose the chef mixes x mL of vinegar with y mL of the dressing with 5% vinegar. She wants to end up with a 150 mL mixture, so
x + y = 150
Each mL of pure vinegar contributes - no surprise here - 1 mL of vinegar to the new mixture. Each mL of the 5% vinegar dressing contributes 0.05 mL of vinegar. She wants a dressing with 24% vinegar, meaning 24% of the 150 mL solution should be vinegar, or 36 mL, so
x + 0.05y = 36
Now
x + y = 150 ==> y = 150 - x
x + 0.05(150 - x) = 36 ==> x + 7.5 - 0.05x = 36 ==> 0.95x = 28.5 ==> x = 30
which gives
y = 150 - x ==> y = 120