# How do you simplify  3(9k-4)-4(5n-3)?

$3 \left(9 k - 4\right) - 4 \left(5 n - 3\right)$
$27 k - 12 - 20 n + 12$
$27 k \cancel{- 12} - 20 n \cancel{+ 12}$
$27 k - 20 n$