First find acceleration before opening
parachute
[tex]\\ \bull\tt\dashrightarrow v=u+at[/tex]
[tex]\\ \bull\tt\dashrightarrow v=0+28(4.5)[/tex]
[tex]\\ \bull\tt\dashrightarrow v=126m/s[/tex]
Now
After opening the parachute the Final velocity calculated above would become initial velocity
[tex]\\ \bull\tt\dashrightarrow Acceleration=\dfrac{v-u}{t}[/tex]
[tex]\\ \bull\tt\dashrightarrow Acceleration=\dfrac{46-126}{10}[/tex]
[tex]\\ \bull\tt\dashrightarrow Acceleration=\dfrac{-80}{10}[/tex]
[tex]\\ \bull\tt\dashrightarrow Acceleration=-8m/s^2[/tex]