Write a system of equations to describe the situation below, solve using substitution, and fill in the blanks.
The student council at Silvergrove High School is making T-shirts to sell for a fundraiser, at a price of $10 apiece. The costs, meanwhile, are $9 per shirt, plus a setup fee of $131. Selling a certain number of shirts will allow the student council to cover their costs. How many shirts must be sold? What will the costs be?
Selling ___shirts will cover the $___
n costs.