Since Vincent has already had $112 taken out of his account this year, he's left with
$
Now, to find out how many more times he can use the spa, we need to find out how many times 14 fits inside 48, i.e. we need to look at the result of the division of the two numbers.
Since
, Vincent can go to the spa three more times, spending
$.
Then, we'll be left with 6$, and won't be able to go anymore.