Apply the distributive property to factor out the greatest common factor. 60m-40= ?

Ineed in figuring out this problem.

Hurrya vegetable garden and a surrounding path are shaped like a square that together are 11ft wide. the path is 2ft wide if one bag of gravel covers 9 square feet how many bags are needed to cover the path

2. using calculations based on a perpetual inventory system, determine the inventory balance altira would report in its august 31, 2021, balance sheet and the cost of goods sold it would report in its august 2021 income statement using the average cost method. (round "average cost per unit" to 2 decimal places.)