What is the simple calculation of 32 times 72 minus 5481 divided by 27

What is the simple calculation of 32 times 72 minus 5481 divided by 27

32x72-5481÷27=(52-20)x(52+20)-(5400+81)÷27=52²-400-203=(50+2)²-400-203=2500+200+4-400-203=2101 32x72-5481÷27=(30+2)x72-(5400+81)÷27=2160+144-203=2304-203=2101