37.6-12÷2.4=37.6-120÷24=37.6-5=32.6
3.9×1.4÷0.35=3.9×140÷35=3.9×4=15.6
19.44÷2.5÷0.4=19.44÷(2.5x0.4)=19.44÷1=19.44