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Answer:
5 children
Adults: x
Children: y
Cost for adults: 3x
Cost for children: 2y
Total cost: 3x + 2y = 31
Total people: x + y = 12
x = 12 - y
Substitute:
3 (12 - y) + 2y = 31
36 - 3y + 2y = 31
36 - y = 31
y = 5
Total Children: 5