i need help asap,how do you get these answers ??

Well for part A all you have to do is divide those numbers together. So 5,548 divided by 77,672 and you should get 14 (I checked it with my calculator and it was correct). Same goes with the next one.
I am not sure what First, Next, and Last is but all you have to do is show how you divided the two numbers and reached to the answer.
I hope that this helped you out hun