a) 43.27 - 43.23
= 43.(27-23)
= 43.4
= 44
b) 35.77+23.35+53.23
= 35.(77+23) + (5.2)3
= 35.100 + 103
= 35.102+ 102.10
= 102.(35+10)
= 100.45
= 4500
c) 32.5 + 23.10 - 81 : 3
= 9.5 + 8.2.5 - 27
= 5.(9+8.2) - 27
= 5.25 - 27
= 53 - 27
= 98
d) 151-291:288+13.3
= 151 - 23+3
= 151 - 8 + 3
= 146