We will use the following variables:

'p' will represent the salary of the president

'd' will represent the salary of the department heads

The president receives a salary 3 times the salary of the department heads, meaning:

p = 3d

Since the total of the two salaries is $190,000 we can write:

p + d = 190,000

Now we can solve the following system of equations:

p = 3d

p + d = 190000

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d = $47,500

p = $142,500

The president earns $142,500 and the department head earns $47,500.