It would  be better if you showed some working oboeduck.  

-40

hope it helps

(-27+-27)+(-3+-3)+2+18

        ( -54                    +        -6 )                   2    +       18

                       (  -60                               +        2   )     +     18

                                              -58                                  +18= -40

the parentheses are just to make it clearer

hope it helps!

Thank you oboeduck - that is excellent  !

thanks

i like negative numbers so they are easy for me to solve