Can you guys help me solve this?

Answer:
$97 per/tire
Step-by-step explanation:
[tex]Borrow\:8\\4 \cdot 9 = 36\\= 38 - 36\\= 2\\4 \cdot 7 = 28\\28 - 28 = 0\\\\= 97\:\mathrm{R0}[/tex]