Answer:
12 tapes and 20 CDs were sold.
Explanation:
Since a music store had a sale on tapes and CDs, and tapes were on sale for $ 5 each and CDs were on sale for $ 7, and during the sale, 32 tapes and CDs were sold, and the cash receipts from the sale of the tapes and CDs, before taxes, were $ 200, to determine the number of CDs and tapes sold during the sale, the following calculation must be performed: 
 
7 - 5 = 2 
 
32 x 5 = 160 
200 - 160 = 40 
40/2 = 20 
32 - 20 = 12 
 
12 x 5 + 20 x 7 = X 
60 + 140 = X 
200 = X 
 
Therefore, 12 tapes and 20 CDs were sold.