Another way to do!!
We have
21x + 47y = 110 (1)
47x + 21y = 162 (2)
Adding Equations (1) and (2), we have
68x + 68y = 272
or x + y = 4 (5)
Subtracting Equation (1) from Equation (2), we have
26x – 26y = 52
or x – y = 2 (6)
On adding and subtracting Equations (5) and (6), we get
x = 3, y = 1