when 247 is divided  by 6, 
   41
6)247
  24 
    7
    6
    1 
the remainder is  r, 
I got a remander of 1, so r is 1
and when 247 is divided by 12,
    20
12)247
   24
     7
     0
     7
the remainder is s. 
I got a remainder of 7, so s is 7
what is the value of  r – s ?
Since r is 1, and s is 7,  then r - s = 1 - 7 = -6
So the answer is -6, which is choice (a)
Edwin