Speed of the observer (person standing in platform), v0=0
For situation 1, train is approaching the person,
⇒n1=n(v−v0v−vs)
⇒n1=378×(320−0320−40)
⇒n1=378×1.142
⇒n1=432Hz
For situation 2. Train is receeding the person,
⇒n2=n(v−v0v+vs)
⇒n2=378×(320−0320+40)
⇒n2=378×0.888
⇒n2=336 Hz
⇒n=n1−n2
⇒n=432−336
⇒n=96 Hz
Final answer: 96Hz