To convert gallons to quarts, we use the conversion factor that 1 gallon is equal to 4 quarts. For the first part, to convert 135 gallons to quarts, we multiply 135 by 4, resulting in 540 quarts. For the second part, we take 35 gallons and multiply it by 4 as well, which gives us 140 quarts. This method of conversion is straightforward and relies on knowing the relationship between the two units.