Explanation:
let the $27 tickets =A, and the $40 tickets =B
the equations system would be :
A + B = 5000 => A = 5000-B
27A + 40B = 153,200
by using substitution =>
27(5000-B)+40B = 153,200
135,000 -27B +40B = 153,200
13 B = 153,200 - 135,000
13 B = 18,200
B = 18,200/13 = 1,400
A = 5000-1400 = 3,600
so, the $27 tickets = 3,600
and the $40 tickets = 1,400