Compute. \[ \begin{array}{r}-7.23-32.4=\square \\ 23.5+(-62.74)=\square\end{array} \]

To compute \(-7.23 - 32.4\), we can first consider the absolute values and then apply the negative sign: \[ 7.23 + 32.4 = 39.63 \] Since we are subtracting, we have: \[ -7.23 - 32.4 = -39.63 \] For the second calculation, \(23.5 + (-62.74)\) simplifies to: \[ 23.5 - 62.74 \] Calculating this, we find the absolute difference: \[ 62.74 - 23.5 = 39.24 \] Since \(62.74\) is larger than \(23.5\), the final result, keeping in mind the negative, is: \[ 23.5 + (-62.74) = -39.24 \] Putting it all together, we have: \[ \begin{array}{r}-39.63=\square \\ -39.24=\square\end{array} \]