Hey there!
In order to find the number of withdrawals that Elisa and Ana drew from their bank accounts, just divide the total amount of money that was withdrawn by the amount that was withdrawn each time they visited the bank.
Elisa: $140 ÷ $20 = 7 withdrawals
Ana: $270 ÷ $45 = 6 withdrawals
As you can see, Elisa withdrew one more time than Ana did. Elisa will be your answer. You can justify this answer with the division we did to get this answer.
Hope this helped you out! :-)