Answer:
1st part :

2nd part : 42
Explanation:
Let the dimes be represented by d
Let the quarters be represented by x
Given is - Jimmy has more than 123 dimes in his piggy bank.
Means
... (1)
The number of dimes in his piggy bank is three times the number of quarters.
.....(2).
Plugging the value of 'd' from (2) in (1)

=>

=>

So, the inequality that represents this situation is

The fewest number of quarters Jimmy could have in his piggy bank is 42. As it is the smallest whole number greater than 41.