Okay, here's the detail:
1. Assume the following abbreviations
F = fencing
G = Gymnastics
H = Handball
2. Break down the question into equations as follows
2F + 3G = 235
4H + 1F = 135
2H + 60 = 2G
3. Solve for G, giving: 1H + 30 = G
4. Substitute G into 1st equation , giving:
2F + 3*(1H + 30) = 235
which gives: 2F + 3H + 90 = 235
which gives 2F + 3H = 145
5. You now have two simultaneous equations:
2F + 3H = 145
1F + 4H = 135
6. Solve for F:
1F + 4H = 135
F = 135 - 4H
7. Substitute F into step 5:
2*(135 - 4H) + 3H = 145
which gives: 270 - 8H + 3H = 145
270 -145 = 8H -3H
125 = 5H
H = 25
8. Substitute H = 25 into step 2 equation 3:
2H + 60 = 2G , gives:
50 + 60 = 2G
G = 55
9. Substitute H = 25 into step 2 equation 2:
4H + 1F = 135
100 + 1F = 135
F = 35
I'm sure there's a quicker and easier way of doing this but, the above works.