Answer :

ok :) we should do according to order of operations
Parenthesis
Exponents
Multiplication
Division
Addition
Subtraction    (PEMDAS) 'it will be helpful for to remember '
 
anyways ;
9×23=207
3×39=117 
 (we did those things because we should multiple before add )
so now we will add and subtract= 207+117-28 =296
 
I HOPE IT WILL MAKE SENSE !!!!!!!