They are all prime numbers
All you have to do is add 399 to 10 and then multiply by ten. Then you get 199 and multiply by .08 and multiply that by ten. Then you subtract.
If there are 36 potato plants, and they are in 4 even rows, that means that there is 9 in each column because 9 x 4 is 36. Since 7 of them were eaten by the sheep and the goat, that means that there are 2 leftover in that row that the sheep and goat got to since 9-7 is 2.
ANSWER
The smaller number is 7.
EXPLANATION
Let the numbers be x and y.
Then we have;
y-3x=3... eqn (1)
If the sum of the numbers is 3 then,
y+x=31... eqn (2)
Eqn(2) - Eqn (1)
x--3x=31-3

Divide both sides by 4,
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We put x=7 into the second equation,
y+7=31
y=31-7
y=24
The smaller of the two numbers is 7.