Directions –
(i) Closest base = 10, so deviations are + 2 and -1.
(ii) Multiplication of deviations = +2 × -1 = -2.
(iii) On the left hand side, write 12 – 1 = 11 or 9 + 2 = 11.
(iv) Negative number can not be put on right side.
So borrow one carry from left side and make it positive, therefore 11 – 1 = 10 on right side.
(v) On left side 10 – 2 = 8.
(vi) Required solution is 108.