1. **State the problem:** There are 364 first-grade students in total at Park Elementary School. There are 26 more girls than boys. We need to find out how many girls there are. 2. **Understand the variables and set up equations:** Let $b$ be the number of boys and $g$ be the number of girls. We know two things: - Total students: $$b + g = 364$$ - Girls are 26 more than boys: $$g = b + 26$$ 3. **Solve the system of equations:** Substitute $g = b + 26$ into the total students equation: $$b + (b + 26) = 364$$ Simplify: $$2b + 26 = 364$$ Subtract 26 from both sides: $$2b = 364 - 26$$ $$2b = 338$$ Divide both sides by 2: $$b = \frac{338}{2} = 169$$ Now find $g$: $$g = b + 26 = 169 + 26 = 195$$ 4. **Answer:** There are **195 girls** in the first grade at Park Elementary School. This method follows Polya's four steps: understanding the problem, devising a plan, carrying out the plan, and looking back (checking the answer). The numbers add up correctly: $169 + 195 = 364$ and $195 - 169 = 26$.