Answer :
28/4 = 7. 7 x 3 = 21, so 28 - 21 = 7. 7 cards left. 28 - 3c = 7.
28 = 28 - 12 +c . You do this by leaving the 28 alone and for 28 - 12 you do 28 - 12 which is 16 so c = 16