\( 18 + 286 = 304 \)
\( 500 - 100 \times 3 = 500 - 300 = 200 \)
\( 40 - 32 : 2 = 40 - 16 = 24 \)
\( 76 \times 10 - 439 = 760 - 439 = 321 \)