23 | | | | | | | | | | | | | | | | | | | (3 ) | A 328 | 2019 1 A B | 10 | 100 2021 9 A | 2 18 | 200 B | = 100200 = 300 (4) A B | A 145 B | 100 A | 0 B = 145-100 = | 45 5 A 2 | 210 | A | | 210 B 210 | | |