Have you learned about "unit rates" yet ?
That's what you need to use to answer this one.
Mrs. Brown's homeroom:
 (72 subscriptions) / (24 students) 
 = (72 / 24) subscriptions/students
 = average of 3 subscriptions per student
Mrs. Garcia's homeroom:
 (98 subscriptions) / (28 students) 
 = (98 / 28) subscriptions/students
 = average of 3.5 subscriptions per student
Mrs. Garcia's homeroom sold more subscriptions PER STUDENT .