Notice that:
[tex]\begin{gathered} 5=9-4, \\ 36\div4=9, \\ 36\div9=4. \end{gathered}[/tex]Therefore:
[tex]5=9-4=36\div4-36\div9.[/tex]Also, notice that:
[tex]3\times8=24=12+12.[/tex]Therefore:
[tex]12=12+12-12=3\times8-12.[/tex]Answer:
[tex]\begin{gathered} (36\div4)-(36\div9)=5, \\ (8\times3)-12=12. \end{gathered}[/tex]