Area of the tile = 9.96 inches * 9.96 inches = 99.2016 square inches.
Area of tile = 99.2016*inches * inches
Area of the floor = 24 square feet.
Number of tiles = Area of floor / Area of 1 tile
24 square feet = 24* 1 feet * 1 feet But 1 feet = 12 inches.
Area of floor = 24 * 12 inches * 12 inches
Number of tiles = (24 * 12 inches * 12 inches) / (99.2016*inches * inches)
≈ 34.84
We need to round up the number of tiles to 35
Number of tiles = 35
Hope this explains.