This one is for number 26
Answer: 9^2 (81)+8^2(64)=12.04^2(144.97) which rounded/estimated is equal to 145
Since all of these numbers have the same variable they can all be added up to get a sum of 10a which is its simplified form.
13: multiply the amount by the tax rate (to make a percent a decimal move the decimal point 2 places to the left) and add the original amount and the taxed amount together. For 12 do above but then multiply the total by the tip rate and add together (basically the same as the tax again) :) I hope this helps