in order to solve this, you have to plug in all of the costs of the gifts and add them, which in all equals $36. since jim only has 1/4 of the money he needs to buy the gifts, you need to divide 36 by 4. this gives you 9, so now you know he has 9 dollars.
and to find out how much more money he needs, you can subtract 9 from 36 which represents a fourth of the required money. the answer is 27, that's how much jim needs in order to buy his gifts.
