67 + 24 = (67 + 3) + (24 − 3) = 70 + 21 = 91
 
48 + 15 = (48 + 2) + (15 − 2) = 50 + 13 = 63
 
26 + 39 + 17 = (26 + 4) + (39 + 1) + (17 + 3) − (4 + 1 + 3) = 30 + 40 + 20 − 8 = 90 − 8 = 82
 
18 + 68 + 9 = (18 + 2) + (68 + 2) + (9 + 1) − (2 + 2 + 1) = 20 + 70 + 10 − 5 = 100 − 5 = 95
 
19 + 28 + 17 + 16 + 15 = (19 + 1) + (28 + 2) + (17 + 3) + (16 + 4) + 15 − (1 + 2 + 3 + 4) = 20 + 30 + 20 + 20 + 15 − 10 = 50 + 55 − 10 = 105 − 10 = 95
 
15 + 28 + 25 + 10 + 12 = 15 + (28 + 2) + 25 + 10 + (12 − 2) = 15 + 30 + 25 + 10 + 10 = 45 + 45 = 90