Choice B is the correct answer. Let $m$ = monkeys and $p$ = parrots.

System: $\begin{cases} m + p = 28 \\ 4m + 2p = 76 \end{cases}$

Step 1: From first: $p = 28 - m$

Step 2: Substitute: $4m + 2(28 - m) = 76$$4m + 56 - 2m = 76$$2m = 20$$m = 10$

Solution: 10 monkeys

Verification: $10 + 18 = 28$ ✓ and $4(10) + 2(18) = 40 + 36 = 76$ ✓

💡 Strategic Tip: Count heads for one equation, legs for the other.