1. **State the problem:** Abigail earns 12 commission per phone and 3 commission per accessory. She made a total of 258 commission and sold 6 more accessories than phones. 2. **Define variables:** Let $p$ be the number of phones sold. Let $a$ be the number of accessories sold. 3. **Write equations from the problem:** From commission: $12p + 3a = 258$ From quantity relation: $a = p + 6$ 4. **System of equations:** $$\begin{cases} 12p + 3a = 258 \\ a = p + 6 \end{cases}$$ This system can be used to find the number of phones and accessories sold.