Let there be x girls, and y boys.
Since a triangle is 3 sides, the girls would draw 3x sides.
Since a rectangle is 4 sides, the boys would draw 4y sides.
Recall a total of 92 sides were drawn.
x + y = 26............(a)
3x + 4y = 92.........(b)
From (a) y = 26 - x, substituting this into (b)
3x + 4*(26 - x) = 92
3x + 104 - 4x = 92
3x - 4x = 92 - 104
-x = -12
x = -12/-1 = 12.
Since x is the number of girls, so there are 12 girls