Samuel received 3 / 4 of $240, which is $240 * (3 / 4) = $180. He spent 1 / 5 of $240, which is $240 * (1 / 5) = $48. He spent this amount from his own share, so he has $180 - $48 = $132 left.
This justifies what answer for what question? Q & A:
$240 was divided between Kelvin and Samuel. Samuel received 3/4 of the money. From his share, Samuel then spent 1/5 of the original $240 on drinks. How much does Samuel have left?
132