Correction :

40 - 23 = 176 × 3 = 18
1 + 0 = 132 - 14 = 18
10 - 2 = 811 × 10 = 110
10 : 1 = 1042 - 24 = 18
12 + 20 = 3216 + 5 = 21
9 - 0 = 945 - 22 = 23
21 + 15 = 3621 - 10 = 11
34 - 21 = 1324 - 11 = 13
6 + 18 = 247 + 0 = 7
77 : 7 = 118 + 20 = 28