32x72-5481÷27=(52-20)x(52+20)-(5400+81)÷27=52²-400-203=(50+2)²-400-203=2500+200+4-400-203=2101 32x72-5481÷27=（30+2）x72-(5400+81)÷27=2160+144-203=2304-203=2101