Answer:
Belle is wrong.
Explanation:
The given expression is

The steps Anna did are

If you look carefuly, you would notice that Anna didn't make any mistakes, her steps and result is correct.
Belle steps are

Notice that this step is wrong, because she's not adding -9 to eliminate that term.
, this step is also wrong, because 9 + 9 = 18.
Therefore, Belle is wrong.