Answer :

Jerboa
1cm = 10cm
140cm=1400mm So Ben taller

Difference is bigger minus smaller
1400-1090=310mm :)
               (=31cm)
1090mm into m = 109cm 
[tex] \left[\begin{array}{ccc}1& ^{3} 4& ^{10} 0\\1&0&9\\\\&3&1\end{array}\right] [/tex] so Ben is taller by 31cm