It is rotated 180 degrees, and it doesn't matter wether clockwise or counterclockwise. 180 degrees results in the same thing both ways
The answer is 4, first you the $27 and subtract the $3, then u take 24 and divide it by 6
1; (1/4)/(1/4), all you do is flip the fraction to make the reciprocal and multiply, so (4/1)x(1/4)=1