Area of land that Mr. Daniel has =

Acres.
One Bag of fertilizer cover

Acres area.
So area covered by 20 bag of fertilizer will =

Acres.
But Mr. daniel has only

Acres area.
So we can say left over area covered by 20 bags =
So the left over area covered by 20 bags =

Acres.
We know one bag covered

acres area.
So number of left over bags =

So we can say number of left over fertilizer bags are = 5