radius of the flower garden is 20
radius of flower garden + path is 26
area of path
area of circle = 3.14 * radius^2
inside = 20^2 * 3.14
inside = 1256
outside = 26^2 * 3.14
outside = 2122.64
outside - inside = 2122.64 - 1256 = 866.64
the area of the path is 866.64, if a bag of sang covers 7 yds^2, 866.64 / 7 = 123.806
you cant buy a fraction of a bag, so round up
124 bags of sand