Answer:
Elsa broke 8 pieces.
Explanation:
Let x be the number of pieces she handles successfully and y be the number of pieces she breaks.
She handles 188 pieces in total so:

She gains 0.12 dollars (12 cents) for each dish she packs successfully and fined 0.18 dollars (18 cents) for each dish she breaks.
So she gains 0.12x and loses 0.18y, and gains 20.16 dollars. So 0.12x - 0.18y = 20.16.





Therefore, Elsa broke 8 pieces.