book Maths Puzzle Numerical Ability

How do you solve this with elimating the fractions first? 1/3p - 5 = 1/4p

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Thirty students bought pennants for the football game.Plain pennants cost $4 each and fancy ones cost $8 each.if the total bill was 168 how many students bought the fancy pennants Can anyone tell me the difference between natural logarithms and common logarithms? An example or something I could look at would really help. Thanks.