Jane observes two trains approaching at 8.40 m/s, both blowing whistles at the same frequency, and hears a beat frequency of 3.70 Hz due to the Doppler effect. The first train's whistle is perceived at a lower frequency while the second train's whistle is perceived at a higher frequency. To find the frequency of the whistles, one can use the Doppler effect equations and the beat frequency formula. By calculating the distance between the trains and applying the speed of sound, the frequency of the whistles can be determined. A visual diagram may aid in understanding the problem and solving it step by step.