Samuel received 3/4 of $240, which is $240*(3/4) = $<<240*3/4=180>>180
He spent 1/5 of $240, which is $240*(1/5) = $<<240*(1/5)=48>>48
He spent this amount from his own share, so he has $180-$48 = $<<180-48=132>>132 left.
#### 132