Solution:

4

92 - 38 = 54
5 is given and 4 is missing

Solution:

One Minute building

building 62 => Sixty second building => One minute building

Solution:

The mules is moving in circular path and hence outside legs travels more distance than inner legs.

Solution:

The check was for dollars 31.63.

The bank teller gave her dollars 63.31
She spent .05, and then she had dollars 63.26, which is twice the check.

Let x be the dollars of the check, and y be the cent.

The check was for 100x + y cent
He was given 100y + x cent

Also
100y + x - 5 = 2(100x + y)
Expanding this out and rearranging, we find:
98y = 199x + 5

or 199x ≡ -5 (mod 98)
or 98*2*x + 3x ≡ -5 (mod 98)
3x ≡ -5 ≡ 93 (mod 98)
this quickly leads to x = 31

Solution:

Lucky days are here again.

Explanation:
Lucky + Day + s + R + H + Ear + Again (Flower represent lucky symbol)

Solution:

We now have a square of 3x3 size, 2 squares of 2x2 size and 5 squares of 1x1 size.

Solution:

It will take the man 58 minutes to reach the top.

Since he is climbing 3 feet and falling 2 feet back every passing minute, he is actually climbing 1 feet every minute.
Therefore, he would have climbed 57 feet in 57 minutes. The remaining distance is 3 feet. He will take one more minute to climb it and reach the surface. Since he has reached the top surface, he won't slip back.

Solution:

Let us assume that all of them are standing on the X shore and they have to travel to the Y shore.

X = mother, first daughter, second daughter, father, first son, second son, maid and dog
Y = None

Maid and dog go first and maid returns back
X = mother, first daughter, second daughter, father, first son, second son and maid
Y = dog

Maid and first son go and maid returns with dog
X = mother, first daughter, second daughter, father, second son, maid and dog
Y = first son

Father and second son go and father returns back
X = mother, first daughter, second daughter, father, maid and dog
Y = first son and second son

Mother and father go and mother comes back
X = mother, first daughter, second daughter, maid and dog
Y = father, first son and second son

Maid and Dog go and Father returns back
X = mother, first daughter, second daughter and father
Y = first son, second son, maid and dog

Father and Mother go and mother comes back
X = mother, first daughter and second daughter
Y = father, first son, second son, maid and dog

Mother and first daughter go and maid comes back with dog
X = second daughter, maid and dog
Y = mother, first daughter, father, first son and second son

Maid and second daughter go and maid comes back
X = Maid and dog
Y = mother, first daughter, second daughter, father, first son and second son

Maid and dog go
X= none
Y = mother, first daughter, second daughter, father, first son, second son, maid and dog

Thus everyone has reached the other end.

Solution:

She is near the trunk of the tree as shown below.

Solution:

There are three roses and four bees.

Solution:

I filled a glass full of water and held it over my head for 20 minutes.