First number = x
Second number = y
the sum of both numbers is 13:
x+y=13 (a)
if three times the first number is increased by four times the second number equals 32
3x+4y=32 (b)
We have the system of equations:
x+y=13 (a)
3x+4y=32 (b)
Solve (a) for x:
x=13-y
Replace x in (b)
3 (13-y)+4y= 32
Solve for y
3 (13)+3(-y)+4y=32
39-3y+4y=32
39+y=32
y=32-39
y= -7
Replace y on (a)
x+(-7)= 13
x=13+7
x= 20
First number =20
Second number = -7