Here's a more simple way
Amount spent on each nephew = N
Amount spent on each sister= N + 10
So
2N + 3(N + 10) = 180 simplify
2N + 3N + 30 =180 subtract 30 from both sides and simplify the left side
5N = 150 divide both sides by 5
N = $30 = amt spent on each nephew
N + 10 = $ 40 = amt spent on each sister
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