Each bicycle has 2 wheels and 1 seat, and each tandem bike has 2 wheels and 2 seats. So, we can write this mathmatically by writing one equation for the amount of seats and one for the amount of wheels.
If each bicycle has 2 wheels and each tandem bike also have 2 wheels, then the total number of wheels, 120, will be:
Smilarlly, if each bicycle has 1 seat and each tandem bike has 2 seats, then the total number of seats, 68, will be:
So, in the end, we have a system of two equations: