Which equation is correct using "is not equal to'' (≠)?
65 ÷ 5 − 3 _____ 27 − 17
72 ÷ 6 − 1 _____ 54 − 43
88 ÷ 8 − 2 _____ 27 − 18
90 ÷ 3 − 8 _____ 34 − 10