Start by giving the unknowns in the equations a variable.
# records = r
# tapes= t
Now, since you have two variables, you need to get two equations involving both. They state that (1) the dealer sold 60 more records than tapes for a total of 2160$ and (2) records at $7 and tapes are $7.50. Use these to make two equations:
1) r + 60 = t
2) 7( r+60) + 7.5(t)=2160
Now you have things that you are familiar with and can deal.
