37×53分之27+36×53分之26
=37×27／53＋36×26／53
=（36＋1）×27／53＋36×26／53
=36×27／53＋1×27／53＋36×26／53
=36×（27／53＋26／53）＋27／53
=36×53／53＋27／53
=36＋27／53
=36又27／53