Ok, first let's find how much a nickle is worth, a nickle is worth $0.05.
0.05 x 27 = $1.35
0.05 x 32 = $1.60
0.05 x 39 = $1.95
0.05 x 47 ≠ $2.45 (It's equal to $2.35)
I hope this helps!