When simplifying the expression ${}-27 \div 3 + (-5)(-6)$ according to the standard order of operations, which part of the calculation should be performed first?

An accounting specialist is reconciling a series of account adjustments represented by the expression $-27 \div 3 + (-5)(-6)$. Match each specific operation within the expression to its correct intermediate or final result.

A logistics coordinator is calculating a net shipment adjustment using the expression $-27 \div 3 + (-5)(-6)$. Arrange the following steps in the correct order to simplify this expression according to the standard order of operations.

An accounting clerk is using the expression $-27 \div 3 + (-5)(-6)$ to reconcile inventory adjustments. True or False: According to the order of operations, the division operation must be performed before the multiplication because division always has higher precedence than multiplication.

Auditing Spreadsheet Calculations