So you just need to use the crocodile signs < or >
As j is less than 113 we put j on the smaller side and 113 on the bigger side to make:
j<113
To reduce the item by 40%, you first need to find the 40% of 60. Multiply 0.4*60 and you will get 24. That is 40%. Now you need to subtract that from the original. 60-24 is 36 dollars and that is your answer.