Answer: The fewest number of dogs are 13 that Martha needs to walk to have enough money to buy the bike.
Explanation:
Since we have given that
Price of new bike including tax = $79
Amount she saved till now = $15
Remaining amount she needed to bought a bike is given by

Amount she charges for each dog she walks = $5
so, Number of dogs she must walk to get the remaining amount is given by

Hence, the fewest number of dogs are 13 that Martha needs to walk to have enough money to buy the bike.