First, to write the adult's cell count in standard notation, move the decimal over 13 places to the right:
[tex]4.94 * 10^{13} \\ 49,400,000,000,000[/tex]
Next, to find how many times more cells an adult has than a newborn, set it up like this:
[tex] \frac{adult}{newborn} = \frac{49,400,000,000,000}{26,000,000,000} = \frac{49,400}{26} = 1900[/tex]
An adult has 1900 times the amount of cells than a newborn.