Answer:the answer is 44
Step-by-step explanation: cuz 40 divided by 90%= 44
12 tens as in 12 10's
that equals
10+10+10+10+10+10+10+10+10+10+10+10
or 12 times 10
when multiply by 10, just move decimal place on e to the right
12.0 times 10=120
the answe ris 120
They are not equivalent because 27-(63-8) is equal to -28 and (72-63)-8 is equal to 1.<span />