Jose had 54 cookies. he ate 5 cookies and then gave 3 to each of his 7 friends how many cookies does he have left

First figure out how many cookies Jose got rid of. So firstly there would be those 5 that he ate, and then 21 that he gave to his friends (each friend got 3 cookies, so 7x3 is 21 cookies). Add 21 and 5 to get 26. Since he got rid of 26 cookies, but subtract 26 from 54 to get the number of cookies Jose has left:

54-26 = 28

Thus, Jose has 28 cookies left.

54-5 is 49 and 3•7 is 21 so 49-21 is 28 he has 28 left