Strange problem...
Constraints are Y <= 40 bags and X=Y in quantity. Nothing else matters. That's a bad decision unless the chicken farmer lost a poker hand to store X.
Solution:

We have to find the remainder when f(x) is divided by 
x²-1=0
x=
So, remainder is 13 and -13.
1.Since 5 is less than 8, borrow 1 from the next column to make 15.
2.Calculate 15 - 8, which is 7.
3.Calculate 3 - 3, which is 0.
4.Since 2 is less than 5, borrow 1 from the next column to make 12.
5.Calculate 12 - 5, which is 7.
6..<span>Calculate 9 - 2, which is 7.</span>
7.<span>Therefore, 102.45 - 25.38 = 77.07.</span>