Answer:
39 seats are not being used in the auditorium.
Explanation:
We have bee given the total number of seats:
In middle school auditorium are 342
Seats used by teachers are 75
And seats used by students are

And
seats used by students
That means 228+75=303 seats are used
We need to calculate seats not being used which is equal to
Total seats minus seats used =342-303 =39 seats remain unused.