b) 27 ×38 + 146  ×  19

27 ×38 + 146 × 19

                        = 27×38 + 73 × 2 ×19                         

                        = 27 × 38 +73 × 38                              

                         =( 27 + 73) ×38                                   

                         = 100 × 38                                           

                         = 3800