Since you have two unknowns, you must formulate 2 equations in order to solve the system. Let x be the numbers of dimes and y be the number of quarters. The equations are:
x + y = 61 y = x + 3
Since a dime is 1/10 of a dollar and a quarter is 1/4 of a dollar, (1/10)x + (1/4)y = 10.90
We made 3 equations. The system is overspecified. Let's just use the first two equations and apply it to the third for verification.
x + (x + 3) = 61 Solving for x, x = 29 y = 29 + 3 = 32