a) (62 - 81) – (12 – 59 + 9)
= 62 – 81 – 12 + 59 – 9
= (62 – 12) – (81 + 9) + 59
= 50 – 90 + 59
= - (90 – 50) + 59
= - 40 + 59
= 59 – 40
= 19
b) 39 + (13 – 26) – (62 + 39)
= 39 + 13 – 26 – 62 – 39
= (39 – 39) – (26 + 62) + 13
= 0 – 88 + 13
= - 88 + 13
= - (88 – 13)
= - 75