(a) 35×76=35×70+35×6=2450+210=2660
(b) 267×38=267×30+267×8=8010+2136=10146
(c) 498×9=4482
(d) 89×42=89×40+89×2=3560+178=3738
(e) 55×23=55×20+55×3=1100+165=1265
(f) 345×17=345×10+345×7=3450+2415=5865
(g) 66×22=66×20+66×2=1320+132=1452
(h) 704×11=704×10+704=7040+704=7744
(i) 319×26=319×20+319×6=6380+1914=8294
(j) 3×153=459, no remainder
(k) 18×43=774, no remainder
(l) 26×33=858, 864−858=6
(m) 12×25=300, 304−300=4
(n) 9×74=666, 670−666=4
(o) 25×23=575, 584−575=9
(p) 15×60=900, no remainder
(q) 32×20=640, 658−640=18
(r) 9×108=972, 974−972=2