Let t = # of tricycles; let b = # of bikes.
# of trike wheels is 3t; # of bike wheels is 2b. Total number of wheels is 79, which equals 3t + 2b. t+b = 28, so t=28-b.
Subst. 28-b for t in the first equation:
3(28-b) + 2b = 79. Then 84-3b + 2b = 79, or 5 = b (answer)
There were (28-5) = 23 trikes, 5 bikes, and 28 seats.