It takes 3 minutes to fill 60L, so it takes 1 hour to fill 1200L.

Above step we use "Multiplication property of equality"

In the above step we "Simplify on both sides of equation"

In the above step we use "Distribution property"

The above step is the result of using "Subtraction property of equality"

Above step is result of "Combining the like terms"

Above step is the result of using "Division property of equality"

Above step is result of "Simplifying fractions on either side of equation"
I believe you’re asking 3 divided by 47, but no it does not terminate, it’s a never ending decimal (irrational)
Answer:
|-9| = 9
That is the absolute value for the loss of yards
The answer to that is :
15,368