Li can make two more rows of 7 in the array
Here, we want to know the number of remaining rows of 7 to be subtracted
From the question, we are told that she first made a subtraction of 40 rows of 7
Mathematically, that will be a value of;

The number subtracted is 280
The number left is thus;

To get the remaining rows of 7, we simply proceed to divide 14 by 7
We have this as 14/7 = 2
That means 2 more rows of 7 can be made in the array