Answer: 27
Explanation:
you cross out the 3, taking 1 away, turning that 3 to a 2, then crossing out that 2 in 32, you get 12 by adding the 1 with the 2, if that makes sense (I haven't done regrouping in a while) 12-5 is 7, and then the 3, thats now a 2 in 32, 2-0= 2, so you'd result with 27 (if that makes sense at all, I hope it did)