a)-72.17+72.31-36.228
=72.(-17)+72.31-36.2.114
=72.(-17)+72.31+72.114
=72.(-17+31-114)
=72.(-100)
=-7200
b)-97.(-123-478)-123.(97+478)
=-97.(-123)-(-97).478 -123.(97+478)
= (97.123+97.478)-(123.97+123.478)
=97.478-123.478
=478.(97-123)
=478.(-26)
=-12428