8640 : 27;
507 * 372 + (9200 − 800 : 4).

8640 : 27 = 320
$\snippet{name: long_division, x: 8640, y: 27}$
507 * 372 + (9200 − 800 : 4) = 188604 + (9200 − 200) = 188604 + 9000 = 194604
1) $\snippet{name: column_multiplication, x: 507, y: 372}$;
2) 800 : 4 = 200;
3) 9200 − 200 = 9000;
4) 188604 + 9000 = 194604.