Answer:
456 squirrels
Step-by-step explanation:
We have the following formula:
N = M * C / R
Where "N" is the estimated population size, "M" is the number of individuals already tagged, "C" is the total number of those caught the second time regardless of whether or not they are tagged, and "R" is the total number of tagged recaptured individuals.
Now, replacing we have:
N = 114 * 96/24
N = 456
Therefore, there are approximately 456 squirrels in the conservation area.