a) 72 + 20 = 92
68 – 40 = 28
350 + 30= 380
970 – 70 = 900
b) 411 + 300 = 7811
625 + 200 = 825
954 – 400 = 554
367 – 300 =67
c) 32 + 7 + 8 = (32+8)+7=40+7=47
54 + 7 + 3 = 54 + (7+3)= 54+10=64
1 + 16 + 9 = (1+9)+16=10+16=26
96 + 40 + 4 = (96+4)+40=100+40=140