So we need a system of equations in order to solve this problem. We know that the total amount of money for the accounts is 3200, so we can say P1 + P2 = 3200 (P's being principal values). Then we write both of the principle values into the annual interest equation. So P1(1.04) + P2(1.052) - 3200 = 140. Thus P1(1.04) + P2(1.052) = 3340. Now solve for one of the variables. So P1 = 3200 - P2. Plug that into the second equation to get (3200 - P2)(1.04) + P2(1.052) = 3340. Solve for P2 to get P2 = 1000. Plug that into the other equation to get P1 = 2200. So the account with 4 percent interest had $2200 and the account with 5.2 percent had $1000.