None.
A yard is a measure of length or distance in 1-dimensional space while a square foot is a measure of area in 2-dimensional space. The two measure different things and, according to basic principles of dimensional analysis, any attempt at conversion from one to the other is fundamentally flawed.
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at 9 sqft per sqyd, you need 188/9 = 21 sq yds, commonly called a yard in the carpet business
240 SqFt / 9 SqFt/SqYd * $8.91/SqYd = $237.60
Total area 192 ie 361 sqft. Area of triangle 18 sqft so remainder is 343 sqft.
289 sqft (17 x 17 = 289)
Exactly 20000.