So to find 20% of $21.86, you first need to find 10% and round it to the nearest cent
= $2.186
= $2.19
So you multiply that by 2 to get 20%
=$4.38
To see if you can pay for it, take away $4.38 from $26 and if you have more than $21.86 then you can pay for it.
if not, then you cannot
26.00-4.38= 21.62
Therefore you cannot afford it