Liz owns stock in Nar Heating/Cooling and Cilla Shipping. She owns 120 more shares of Cilla Shipping than she does of Nar Heating/Cooling. Nar Heating/Cooling pays a yearly dividend of $5.78 per share, and Cilla Shipping pays a yearly dividend of $4.15 per share. If Liz receives $1630.02 in dividends annually, how many shares of Nar Heating/Cooling does she own?

The number of shares of Nar Heating/Cooling that Liz has is 114. Let x be the number of shares in Nar Heating/Cooling and y the number of shares in Cilla Shipping. Liz owns 120 more shares of Cilla Shipping than she does of Nar Heating/Cooling: y = x + 120. Liz receives $1630.02 in dividends annually: 5.78x + 4.15y = 1630.02. This is the system of two equations: y = x + 120 and 5.78x + 4.15y = 1630.02. Substitute y from the first equation into the second one: 5.78x + 4.15 (x + 120) = 1630.02. 5.78x + 4.15x + 498 = 1630.02. 9.93x + 498 = 1630.02. 9.93x = 1630.02 - 498. 9.93x = 1132.02. x = 1132.02/9.93 = 114. So, the number of shares in Nar Heating/Cooling is 114.

B is the correct answer