Step 1: Bulk formula for sensible heat flux.
\[
\mathrm{SH}=\rho\,c_p\,C_H\,U\,(T_s-T_a),
\]
where \(\rho, c_p, C_H\) are constants here; \(U\) is wind speed; \(T_s-T_a\) is SST–air temperature difference.
Step 2: Evaluate \((T_s-T_a)\) and ratio.
At P: \(T_s-T_a = 28-35=-7^\circ\mathrm{C}\).
At Q: \(T_s-T_a = 30-32=-2^\circ\mathrm{C}\).
Thus,
\[
\frac{\mathrm{SH}_P}{\mathrm{SH}_Q}
=\frac{U_P(T_s-T_a)_P}{U_Q(T_s-T_a)_Q}
=\frac{4\times(-7)}{7\times(-2)}
=\frac{-28}{-14}=2.
\]
(The sign cancels; the question asks for the magnitude/ratio.)
Final Answer:
\[
\boxed{2}
\]