The correct option is D (12+a)×3
On solving option a, we get:
3(6a)×2=3×6×2×a
=36a
On solving option b, we get:
(12+a)×3=12×3+a×3
=36+3a, which is not equivalent to 36a.
On solving option c, we get:
(20+16)×a=36a
On solving option d, we get:
(4a−2a)×18=2a×18=36a
Therefore, option b: (12+a)×3 is not equivalent to 36a.