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Two brains

Question 1 What is the connection between a big garment, a type of spreadsheet, and the number 40?

Question 2 What form of arithmetic is being used in the following?

2+10=20; 2x10=17; 17-2=11; 17/2=2; 2+2=11

Thanks to e-mail correspondent Jeffrey Jones for this week’s questions. Send your puzzles to keenebrain@aol.com. Two Brains, by Ray Keene, is available at the Books First price of £5.69 with free p&p (rrp £5.99) on 0870 1608080.