Okay, we need two equations for this:
a will represent adults, and k, kids
a + k = 168
a = 168 - k
300a + 150k = 43200
Replace a:
300(168-k) + 150k = 43200
50400 - 300k + 150k = 43200
-150k = -7200
15k = 720
k = 48
168 - 48 = 120
46 children and 120 adults attended