3072÷32 32 goes into 3 0 times so put a 0 then 32 goes into 30 0 time so put another 0 32 goes into 307 9 times so put a nine then subtract 288 form 307 u get left with 19 so then bring down the two and calculate how many times 32 goes into 192 it's 6 time so your final answer should be 96
this gives
total area of the field = 4655 sqyrd + 1884.79 sqyrd = 6539.79 sqyrd cost of fertilising 1 sqyrd = $ 0.08 so cost of fertilising 6539.79 sqyrd = 6539.79 * $ 0.08 = $ 523.18