let x and 400 - x be the two numbers.
==> 0.80x + 0.85(400 - x) = 400 - 68 from the statement of the problem.
< ==> 0.80x + 0.85(400 - x) = 400 - 68
==> 340 - 0.05x = 332
< ==> -0.05x = -8 ==> x = 160, the first number ==> 400 - x = 240, the second number.