There are some steps to solve this room, follow the guide on 100 escapers level 28 walkthrough ! the tricky part is on the last step, find the solution here !
here’s the help answer for room 28 :
go to left and take a boxing glove
find a desk there’s a scissors, duct tape and paper you can take
find a room with window
use the scissors on the plate under the window
use duct tape to the pipe
now look on the window (zoom in)
there’s a wood on the right side
hint number : 8492
open the safe and get some spike irons
combine with duct tape then combine with glove
you have a spiked glove now
go to the sand sack
hit it with your glove and get the key
open the desk cabinet (right one)
and take the iron
go to the door
slide the paper under the door (bottom left)
use the iron on the keyhole
now you’ll get a key, open the door !
