
Directions –
(i) Closest base = 10 so deviations are +4 and +7.
(ii) Multiplication of deviations = 7 × 4 = 28.
(iii) On the left hand side, write 14 + 7 = 21 or 17 + 4 = 21.
(iv) On left side there are 2 digits, so we have to shift one digit from right side (because base 10 has only one zero, therefore only one digit will remain on right side).
(v) On left side we will write 21 + 2 = 23.
(v) Required solution is 238.