Explanation:
The equations are,
7b + 2t = 1986 -----> 1
2b + 2t = 996 -----> 2
From 1,
2t = 1986 - 7b
Using 2t value in 2,
2b + 1986 - 7b = 996
-5b = 996-1986 = -990
Divide by -5,
b = $198
Use the value of b in 2t,
2t = 1986 - 7*198
2t = 1986 - 1386
2t = 600
Divide by 2,
t = $300