No they are not.
48/2 = 24, 60/3=20.
24/=20. (24 does not equal 20)
So multiply 128 by 15 to get 1920 and then move the decimal over two places to get 19.20 and then subtract that $19.20 from $128 to get $108.8
1a is right
In 1b, add the tax, don't subtract, the answer would be 36.04
2a) 32.5*.2=6.5
2b)32.5-6.5=26
3a)12.5*.13=1.63
3b)13.83
4a)59.996
4b)89.4
You figure that your own >:(