First, let's define the number of CDs Phillip bought as color(red)(C) and the number of DVDs Phillip bought as color(blue)(D).
We can now write a couple of equations.
First, the number number of items Phillip purchased can be written as:
color(red)(C) + color(blue)(D) = 12
The cost of the items Phillip purchased can be written as:
$2color(red)(C) + $3color(blue)(D) = $31
We can now solve the first equation for color(red)(C) or the number of CDs Phillip bought:
color(red)(C) + color(blue)(D) - color(blue)(D) = 12 - color(blue)(D)
color(red)(C) + 0 = 12 - color(blue)(D)
color(red)(C) = 12 - color(blue)(D)
Because we know what color(red)(C) equals we can substitute 12 - color(blue)(D) for color(red)(C) in the second equation and solve for color(blue)(D) or the number of DVDs Phillip bought:
($2 xx (color(red)(12 - color(blue)(D)))) + $3color(blue)(D) = $31
$24 - $2color(blue)(D) + $3color(blue)(D) = $31
$24 + (-$2 + $3)color(blue)(D) = $31
$24 + $1color(blue)(D) = $31
$24 + $1color(blue)(D) = $31
$24 - color(green)($24) + $1color(blue)(D) = $31 - color(green)($24)
0 + $1color(blue)(D) = $7
$1color(blue)(D) = $7
($1color(blue)(D))/($1) = ($7)/($1)
(cancel($1)color(blue)(D))/cancel(($1)) = (cancel($)7)/cancel(($1))
color(blue)(D) = 7