Can anyone work out question 10 in the picture and clearly explain it? would appreciate it

9945/ 39= 255
If you were to try to divide 99 by thirty five it would not be a whole. You would be able to multiply 39 by 2 to get 78. 99 subtracted by 78 = 21 you would then carry down the 4. to equal 214 you would then figure out 39 multiplied by 5 is the highest number to figure a 195 you would have 19 left over. Carry down your 5 and would have 195. You would have 195 again and then multiply 39 by 5 and it would equal out to 195. Your answer would then be 255.

Multiply 9 and 67. then multiply 3 with 67. lastly the answer that you got for 9x67 is to be subtracted by the answer you got for 3x67