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Step-by-step explanation:
the 1st shop=196-(17.5/100×196)
=196-34.3
=161.7+196
=357.7
the 2nd shop=196-(22.5/100×196)
=196-44.1
=151.9+196
=347.9
so the difference between two shop is
357.7-347.9=9.8