Answer: Ilya have 60 more hats than Dan.
Step-by-step explanation:
Given : Ilya and Dan shared 360 hats in the ratio 7:5.
Let the number of hats Ilya be 7x and the number of hats dan has be 5x.
Total hats 
Simplify, 
Divide bothe sides by 12 , we get

Number of hats Ilya has = 7(30)=210
Number of hats Dan has =5(30)=150
Difference= 210-150=60
Hence, Ilya have 60 more hats than Dan.