A = B + C = 53,000 / 2 = 26,500
section A: 26,500 (seats) x 42 = $1,113,000
$1,996,800 - $1,113,000 = $883,800
So now
B + C = 26,500 so B = 26,500 - C
36B + 30C = $883,800
substitute B = 26,500 - C into 36B + 30C = $883,800
36B + 30C = $883,800
36(26,500 - C) + 30C = $883,800
954,000 - 36C + 30C = $883,800
-6C = -70,200
C =11,700
B = 26,500 - C
B = 26,500 - 11,700
B = 14,800
Answer
A: 26,500 seats
B: 14,800 seats
C: 11,700 seats