You have sold 72, and your friend has sold 74. Meaning your friend has sold 2 more magazine subscriptions than you.
P-Q should be -11a^2+4b^2+ab
5/20 can also be represented as 25/100 or 25%. The can be done by multiplying the top and bottom both by 5 and then dividing our numerator (25) by our denominator(100) to get the %.
Answer is C because it's less than.