\[\boxed{\mathbf{27.}}\]
\[1)\ 34 + 12 = 34 + 10 + 2 =\]
\[= 44 + 2 = 46\]
\[21 + 32 = 21 + 30 + 2 =\]
\[= 51 + 2 = 53\]
\[52 + 16 = 52 + 10 + 6 =\]
\[= 62 + 6 = 68\]
\[25 + 41 = 25 + 40 + 1 =\]
\[= 65 + 1 = 66\]
\[32 + 15 = 32 + 10 + 5 =\]
\[= 42 + 5 = 47\]
\[16 + 23 = 16 + 20 + 3 =\]
\[= 36 + 3 = 39\]
\[42 + 42 = 42 + 40 + 2 =\]
\[= 82 + 2 = 84\]
\[75 + 13 = 75 + 10 + 3 =\]
\[= 85 + 3 = 88\]
\[38 + 41 = 38 + 40 + 1 =\]
\[= 78 + 1 = 79\]
\[64 + 35 = 64 + 30 + 5 =\]
\[= 94 + 5 = 99\]
\[2)\ 34 - 13 = 34 - 10 - 3 =\]
\[= 24 - 3 = 21\]
\[52 - 21 = 52 - 20 - 1 =\]
\[= 32 - 1 = 31\]
\[65 - 42 = 65 - 40 - 2 =\]
\[= 25 - 2 = 23\]
\[47 - 24 = 47 - 20 - 4 =\]
\[= 27 - 4 = 23\]
\[59 - 35 = 59 - 30 - 5 =\]
\[= 29 - 5 = 24\]
\[76 - 45 = 76 - 40 - 5 =\]
\[= 36 - 5 = 31\]
\[95 - 44 = 95 - 40 - 4 =\]
\[= 55 - 4 = 51\]
\[39 - 37 = 39 - 30 - 7 =\]
\[= 9 - 7 = 2\]
\[58 - 53 = 58 - 50 - 3 =\]
\[= 8 - 3 = 5\]
\[89 - 86 = 89 - 80 - 6 =\]
\[= 9 - 6 = 3\]