84     14   13
360   24   17
What is the difference between the resultant of the first row and the second row?

Rules
(i) (2-digit even number) ÷ ( Even number)
(ii) (Even number) x (Prime number)
(iii) (Odd number) + (Odd number)
(iv) (3-digit number) - (2-digit perfect square number)
(v) (3-digit number) ÷ (2-digit non-perfect square number)
Solution
1st Row 84   14   13 ? 84 ÷ 14 = 6       [rule (i)]
?     6 x 13 = 78     [rule (ii)]
2nd Row 360   24   17 ? 360 ÷ 24 = 15     [rule (v)]
?         15 + 17 = 32     [rule (iii)]
? Resultant difference = 78 - 32 = 46