127(32) could be re-written as (130-3)(30+2). To evaluate this, we'd use the distributive property of multiplication: 130(30) + 130(2) - 3(30) -3(2).
That comes out to 3900 + 260 - 90 - 6. Combine the positive terms. Then combine the negative terms. Last, combine the single positive term with the single negative one: 4160 - 96 = ?