Since the cost of the music plan per year is $9.99 regardless of how many songs you download, we must first subtract $9.99 from the total cost of $113.74.
$113.74 - $9.99 = $103.75
This leaves us with the amount spent above and beyond the original fee, and thus amount we spent on individual songs downloaded. We have only to divide this amount by the cost of an individual song ($0.25) to find the number of songs that were downloaded.
$103.75 / $0.25 = 415 Songs
And there is your answer. I hope I helped.