Let

be the number of heavy equipment operators, and

the number of general laborers.
We know for our problem that total number of workers is 39, so

equation (1). We also know that the construction firm pays heavy equipment operators $137 per day and general laborers $86 per day and the total payroll was $4680, so

equation (2).
Solve for

in equation (1)


equation (3)
Replace equation (3) in equation (2)






equation (4)
Replace equation (4) in equation (3)



We can conclude that the number of heavy operators hired was
26, and the number of general laborers hired was
13.