if 35% of toms shirts are equal to 40% of jos shirts, then you just have to find the amount of 40% of jos shirts, which is 28, found by " 70/100 x 40 " so 35% of toms shirt is 28, to answer this question, you will only have to find 5% of toms shirt which is 4 " 28/35 x 5 " therefore, multiply 4 which is 5% of toms shirts with 20, which gives you 80 , and is the amount of shirts tom has, to get the final answer for this question, just subtract 80-70=10
10 is the answer