204
71:35=2
2 goes on the top
2x35=70
71-70=1
then carry them down 14
14:35=0
Carry it up it should be 20 up there now
Carry the 0 from the 7140 down to make it 140
140:35=4
Then carry that 4 up and your answer is 204
5 1/2 - 3 1/4 = f
That's a equation that you can solve.
Hope it helps! :D