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Bunuel
In a school, 180 students study finance or accounting or both. If 60 of these students do not study finance, how many of these students study both finance and accounting?

(1) Of the 180 students, 36 do not study accounting.

(2) A total of 144 students study accounting.

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This looks like an overlapping sets question of two sets, so we'll try to use the equation T = G1 + G2 - B + N. We know that T = 180. If 60 of the students do not study finance, then 180 - 60 = 120 of the students do study finance. We can call that G1. So we have

180 = 120 + G2 - B + N

and we are asked to find B. Actually, we also have the fact that N = 0, since we are told the students "study finance or accounting or both." Therefore, we have

180 = 120 + G2 - B

And all we need to solve is G2.On to the statements! Separately first.

Statement (1) allows us to infer the value of G2 = 180 - 36 = 144. Sufficient.

Statement (2) is effectively identical to Statement (1), so we can conclude that it is sufficient.

The correct answer is (D).
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Bunuel
In a school, 180 students study finance or accounting or both. If 60 of these students do not study finance, how many of these students study both finance and accounting?

(1) Of the 180 students, 36 do not study accounting.

(2) A total of 144 students study accounting.

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