Let x be the number of cars Liam has and y be the number of cars Leonard has.
The system of equations is
y=x+7
3y+2x=96
Using substitution, we will replace y in the second equation with x+7:
3(x+7)+2x=96
Use the distributive property;
3*x+3*7+2x=96
3x+21+2x=96
Combine like terms:
5x+21=96
Subtract 21 from both sides:
5x+21-21=96-21
5x=75
Divide both sides by 5:
5x/5 = 75/5
x = 15
Plug this back into the first equation:
y=x+7
y=15+7
y=22