In Store A, a pair of shoes that regulary sell for $47.99 is on sale at 30% off. In Store B, the same pair of shoes regularly sells for $53.99 and is on sale for 40% off. Which store sells the shoes for the lower sale price?

The sale price of the shoes in Store A can be found by multiplying the regular price by the discount percentage and subtracting it from the regular price.

$47.99 x 30% = $14.40
$47.99 - $14.40 = $33.59

The sale price of the shoes in Store B can be found in the same manner.

$53.99 x 40% = $21.60
$53.99 - $21.60 = $32.39

Therefore, Store B sells the shoes for the lower sale price.