Start with the first number inside the division bracket (4). Because 8 can't go into 4, include the second number in the division bracket (1). Because 8 can go into 41 with a whole number, put a 5 above the bracket and subtract the value of 5*8 from 41. You should get 1. Then, bring down the 6 to form 16. Because 8 can evenly go into 16 twice, put a 2 next to the 5 above the bracket. Multiply 2*8 and subtract the value from 16.
If each ticket is $9.75, then you multiply $9.75 by how many tickets he's buying. In this case he's buying 3, so it's 9.75x3. The total for that is $29.25. You subtract $28.25 from $43 and that leaves him with $13.75