Please put working out as well

Each football is sold for $9.95. To make one of these football costs $7.10.
There is a profit of $2.85. Divide 11,400 by 2.85 to see how many footballs would have to sell to break even.

11,400 / 2.85 = 4000. 

4000 footballs would have to be sold to break even.