mental ability

If L denoted ÷, M denotes x, P denotes + and Q denotes -, then which of following statements is true ?
(A) 32 P8 L 16 Q 4= –
2
3
(B) 6 M 18 Q 26 L 13 P 7 =
13
173
(C) 11 M34 L 17 Q 8 L3 =
3
38 (D) 9 P 9 L9 Q 9 M9 = – 71