Hello! The first thing you want to do is subtract 88 from 71 which gives you 17. If you multiply the belts times 71 that gives you 11,360. So then you have 17 left and all you do is multiply the shoe cost by 17 and that gives you 7,905. If you add 11,360+7,905 that gives you 19,265. So the correct answer would be 71!