First, you should list the factors of 12. Keep going until you see a number that isn't a multiple of 4.
1 and 12
2 and 6
3 and 4
2, 6, and 3 are all factors of 12 and none of them are multiples of 4.
D
You subtract 53.96 from 131.58 to get 77.62 then subtract 77.62 from 100 to get 22.38
Answer:
1200
Step-by-step explanation: