Answer:
15
Explanation:
First figure out the candy cane with the 2nd row: 12-_=_
12-6=6 so candy cane is 6
Then the gingerbread man 3rd row: 6 (candy) + ___ = 31. Just do 31 minus 6 to get 25. This means gingerbread is 25.
Then you can find the bells with row 1: 25(ginger)+___ = 40. Just do 40 minus 25 which is 15. The bells are 15.
Hope this helps