The correct option is
B Steps I and IV
Order received in the morning = 32
Order received in the evening = 16
Total number of bottles = 32 + 16
16 is decomposed into 8 and 8.
Add 8 to 32, making it 40, i.e., 32 + 8 = 40.
Add 8 to 40 to find the total, i.e., 40 + 8 = 48.
Number of bottles that are left to be delivered = 48 - 24
24 is decomposed into 8 and 16.
8 is subtracted from 48, i.e., 48 - 8 = 40.
16 is then subtracted from 40 to get the answer, i.e., 40 - 16 = 24.