Do it as IP address $178$ and second time when started $192$ by hand and show all the steps to figure out and dont use online

A company has been assigned the following public IP address: $178\mathrm{.}92.\frac{1\mathrm{.}0}{24}$; you are required to form subnets for four departments, with hosts as follows:

Finance: $75$ hosts

Engineering: $35$ hosts

Management: $20$ hosts

Sales: $18$ hosts

a$.$ Give a possible arrangement of subnet masks for this network. What are the subnet addresses, subnet masks, first and last IP addresses, broadcast addresses and default gateway addresses?

b$.$ Suggest what the company might do if the sales department grows to $32$ hosts.

c$.$ Sketch the network diagram.