\[\boxed{\mathbf{208.}}\]
\[\textbf{а)}\ 132 + 40 = 172\]
\[200 + 315 = 515\]
\[400 + 2 = 402\]
\[528 - 200 = 328\]
\[467 - 40 = 427\]
\[659 - 50 = 609\]
\[\textbf{б)}\ 494 - (57 + 37) =\]
\[= 494 - 94 = 400\]
\[235 - (94 - 59) = 235 - 35 =\]
\[= 200\]
\[647 - (330 - 300) =\]
\[= 647 - 30 = 617\]