If x is the number of hours Heinrich works then his income would be 12x
If y is the number of hours Wolfgang works then his income would be 14y
If Wolfgang worked 10 hours more than Heinrich then:
y = x + 10
Now if their total income was $3520 then:
14(x + 10) + 12x = 3520
14x + 140 + 12x = 3520
26x = 3380
x = 130, therefor Heinrich worked 130 hours
If x = 130:
y = 130 + 10 = 140, therefor Wolfgang worked 140 hours