Okay, here we have this:
Considering the provided information, we are going to calculate the number of each animal, so we obtain the following:
Let's first consider that each penguin and bear have only one head, and each penguin has 2 feet, and each bear has 4 feet, then we have the following system of equations:

Where x represents the number of penguins and the number of bears, then we will solve the system:
First we isolate x in the first equation:

And we replace with this in the second equation:

Solving for y:

Finally we replace with this value in the first equation of x:

Finally we get that there are 16 penguins and 3 bears.