4s+7a=861
s+a=168
This can be solved using either elimination or substitution. I am going to use substitution.
Solve s+a=168 for s
s=168-a
Replace 168-a for s in 4s+7a=861
4(168-a)+7a=861
672-4a+7a=861
Solve for a
672+3a=861
3a=189
a=63
Substitute 63 for a in s=168-a
s=168-63=105
So, s=105 student tickets and a=63 adult tickets