ok, let's go
-54 + 17 = [original]
17-54 = [move numbers to make easier to read]
17-54 = -37 [simplify]
35 + (-61) = [original]
35 - 61 = [adding a negative is the same as subtracting a positive]
35 - 61 = -26 [simplify
-37 is smaller than -26
ANSWER
-54 + 17 is less
