\(\begin{array}{*{20}{c}}{ - \begin{array}{*{20}{c}}{63}\\{36}\end{array}}\\\hline{\,\,\,\,27}\end{array}\) \(\begin{array}{*{20}{c}}{ - \begin{array}{*{20}{c}}{72}\\{27}\end{array}}\\\hline{\,\,\,45}\end{array}\)
\(\begin{array}{*{20}{c}}{ - \begin{array}{*{20}{c}}{54}\\{16}\end{array}}\\\hline{\,\,\,\,38}\end{array}\) \(\begin{array}{*{20}{c}}{ - \begin{array}{*{20}{c}}{80}\\{43}\end{array}}\\\hline{\,\,\,37}\end{array}\)