$$8 \times (-4)-20 \div (2-7)+3 \times (-4)$$
$-40$
$$-32-\frac{20}{2-7}-12$$
$$-32-\frac{20}{-5}-12$$
$$-32-\left(-4\right)-12$$
$$-32+4-12$$
$$-28-12$$
$$-40$$
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