Answer: He needs to answer 20 emails.
Explanation:
Given : Jim has answered 7 e-mails . (1)
This is 35% of the e-mails he must answer .
We can write 35% as 0.35.
Let x be the number of emails he need to answer.
Then, Number of mails he has answered = 0.35x (2)
From (1) and (2), we have

Hence, he needs to answer 20 emails.