In the fifth grade at Parkway elementary

In the fifth grade at Parkway elementary school there are 420 students. 312 students are boys and 250 students are playing soccer. 86% of the students that play soccer are obviously boys. How many girl student are in Parkway that are not playing soccer?

69.
73.
81.
91.
108.

The best answer is B.
There are (420 – 312 = 108) girls in Parkway.

86% of 250 are boys, therefore 14% of 250 are girls that play soccer, which is 35 girls.
The number of girls that do not play soccer is (108 – 35 = 73).