97   45   71
48    8    11
What is the sum of the resultants of the two rows?

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 97   45   71 ? 97 + 45 = 142       [rule (iii)]
?     142 ÷ 71 = 2     [rule (v)]
2nd Row 48   8   11 ? 48 ÷ 8 = 6     [rule (i)]
?         6 x 11 = 66   [rule (ii)]
? Required sum = 2 + 66 = 68