The trainers will be cheaper at Alan's sport shop.
prices ->
Alan's: 27.30
Irene's: 28.00
of 40.95 can be calculated as follows ->
= 
simplify to get that x = 27.30
30% of 40.00 can be calculated as follows ->
= 
simplify to get that x = 28
prices ->
Alan's: 27.30
Irene's: 28.00
simplify to get that x = 27.30
30% of 40.00 can be calculated as follows ->
simplify to get that x = 28