Let’s say helmet equals x and football equals y. That would leave two equations
2x+y=80 for the top row and
2y+x=76 for the bottom row
You can use different methods to solve this but I used substitution
2x+y=80
y=80-2x
You can plug in the y (80-2x) to 2y+x=76
2(80-2x)+x=76
160-3x=76
-3x=-84
X=28
Since x is the value for helmet, one helmet costs $28
Hope this helps :)