The perimeter of a rectangle is 220 inches. The length exceeds the width by 78 inches. Find the lenght and the width.

(1) 2L + 2W = 220

(2) L - W = 78

Double #2:
2L - 2W = 156

Add #1 and #3
4L = 376

Divide #4 by 4 for L; then subtract 78 for W