Sam has $27. Does he have enough to buy a beach blanket and a yellow bath towel?
flannel sheet | $13
yellow bath towel | $16
pillow | $15
quilt | $37
beach blanket | $14
navy blue bath mat | $14
Add the price of a beach blanket and the price of a yellow bath towel:

$14 + $16 = $30

$30 is more than $27. Sam does not have enough money.