I believe they saved 48.32 together because $36.24 divided by 3 is $12.08 and $36.24 + $12.08 = $48.32
The accounting concepts are business entity, going concern, historical cost, conservatism, consistency etc.
30.50-14= 16.50
16.50 divided by 2.75= 6
The answer is 6
It would be 5 more than half of a number.