Find the least number which must be subtracted from 18265 to make it a perfect square also find the square root of the resulting number

The answer is 40 and 135 that was by @nabua2

Black Shoes:
Price = $79.45
Markup = 44% of 79.45 = 0.44 x 79.45 = $34.96
Price after Markup= $79.45 + $34.96 = $114.41

Brown Shoes:
Price = $133.99
Mark down = 21% of 133.99 = $28.14
Price after Mark down = $133.99 - $28.14 = $105.85

Difference in cost = $114.41 - $105.85 = $8.56


  The black pair costs $8.56 more than the brown pair. (Answer B)