15 + 7 + 13 = 15 + (7 + 13) = 15 + 20 = 35
32 + 9 + 8 = (32 + 8) + 9 = 40 + 9 = 49
40 − (20 − 7) = 40 − 20 + 7 = 20 + 7 = 27
(40 − 20) − 7 = 20 − 7 = 13
48 − 15 = (40 − 10) + (8 − 5) = 30 + 3 = 33
48 − 25 = (40 − 20) + (8 − 5) = 20 + 3 = 23