85   17   35
16   19     r
If 'r' is the resultant of the first row, what will be the resultant of the second row?

Rules
(i) (odd number) + (Composite odd number)
(ii) (Even number) + (Odd number)
(iii) (Even number) ? (Perfect square number), then (Perfect square number) - (Even number)
(iv) (Odd number) ÷ (Prime odd number)
(v) (Odd number) - (Even number)
1st Row 12   64   17 ? 64 - 12 = 52       [rule (iii)]
?     52 + 17 = 69     [rule (ii)]
          = m
2nd Row 20   m   16 ? 20   69   16
?         20 + 69 = 89   [rule (ii)]
?       89 - 16 = 73     [rule (v)]
? Resultant of second row = 73

Rules
(i) (odd number) + (Composite odd number)
(ii) (Even number) + (Odd number)
(iii) (Even number) ? (Perfect square number), then (Perfect square number) - (Even number)
(iv) (Odd number) ÷ (Prime odd number)
(v) (Odd number) - (Even number)
1st Row   15   8   21 ? 15 - 8 = 7     [rule (v)]
?       7 + 21 = 28     [rule (i)]
2nd Row   p   3   27 ? 28   3   27
? 28 + 3 = 31     [rule (ii)]
? 31 + 27 = 58     [rule (i)]
? Resultant of second row = 58

Apply all option one by one.
? 5 + 6 x 3 - 12 ÷ 2 = 17
? 5 + 18 - 6 = 17 ? 23 - 6 = 17

? (18 ÷ 9) + 3 x 5 = 45
? (18 + 9) ÷ 3 x 5 = 45 ? 27 ÷ 3 x 5 = 45

? 8 x 20 ÷ 3 + 9 - 5 = 38 ? 8 x 20 ÷ 5 + 9 - 3 = 38
? 8 x 4 = 9 - 3 = 38 ? 32 + 9 - 3 = 38

Rules
(i) (odd number) + (Composite odd number)
(ii) (Even number) + (Odd number)
(iii) (Even number) ? (Perfect square number), then (Perfect square number) - (Even number)
(iv) (Odd number) ÷ (Prime odd number)
(v) (Odd number) - (Even number)
Solution
1st Row 24   15   3 ? 24 + 15 = 39       [rule (ii)]
?     39 ÷ 3 = 13     [rule (iv)]
          = d
2nd Row d   6   15 ? 13   6   15
?         13 - 6 = 7   [rule (v)]
?       7 + 15 = 22     [rule (i)]
? Resultant of second row = 22

Rules
(i) (odd number) + (Composite odd number)
(ii) (Even number) + (Odd number)
(iii) (Even number) ? (Perfect square number), then (Perfect square number) - (Even number)
(iv) (Odd number) ÷ (Prime odd number)
(v) (Odd number) - (Even number)
Solution
1st Row 28   49   15 ? 49 - 28 = 21       [rule (iii)]
? 21 + 15 = 36     [rule (i)]
          = h
2nd Row h   3   12 ? 36   6   12
?         36 + 3 = 39   [rule (ii)]
?       39 - 12 = 27     [rule (v)]
? Resultant of second row = 27

Rules
(i) (odd number) + (Composite odd number)
(ii) (Even number) + (Odd number)
(iii) (Even number) ? (Perfect square number), then (Perfect square number) - (Even number)
(iv) (Odd number) ÷ (Prime odd number)
(v) (Odd number) - (Even number)
Solution
1st Row 36   15   3 ? 36 + 15 = 51       [rule (ii)]
?     51 ÷ 3 = 17     [rule (iv)]
          = n
2nd Row 12   3   n ? 12   3   17
?         12 + 3 = 15   [rule (ii)]
?       15 ÷ 17 = 15/17     [rule (iv)]
? Resultant of second row = 15/17

Rules
(i) (Odd number) x (Composite odd number)
(ii) (Even number) + (Odd number)
(iii) (Even number) ? (Perfect square number), then (Perfect square number) - (Even number)
(iv) (Odd number) ÷ (Prime odd number)
(v) (Odd number) - (Even number)
Solution
1st Row 58   17   5 ? 58 + 17 = 75       [rule (ii)]
?     75 ÷ 5 = 15     [rule (iv)]
          = n
2nd Row 85   5   n ? 85   5   15
?         85 ÷ 5 = 17   [rule (iv)]
?       17 x 15 = 255     [rule (i)]
? Resultant of second row = 255

Rules
(i) (Odd number) x (Composite odd number)
(ii) (Even number) + (Odd number)
(iii) (Even number) ? (Perfect square number), then (Perfect square number) - (Even number)
(iv) (Odd number) ÷ (Prime odd number)
(v) (Odd number) - (Even number)
Solution
1st Row 24   64   15 ? 64 - 24 = 40       [rule (iii)]
?     40 + 15 = 55     [rule (ii)]
          = m
2nd Row m   11   15 ? 55   11   15
?         55 ÷ 11 = 5   [rule (iv)]
?       5 x 15 = 75     [rule (i)]
? Resultant of second row = 75