a, $26,153+19,47+73,847+80,53$
$=(26,153+73,847)+(19,47+80,53)$
$=100+100$
$=200$
b, $94,48:0,99+94,48×100$
$=94,48:\dfrac{99}{100}+94,48×100$
$=94,48×\dfrac{100}{99}+94,48×100$
$=94,48×(\dfrac{100}{99}+100)$
$=94,48×\dfrac{10000}{99}$
$=\dfrac{94,48×10000}{99}$
$=\dfrac{944800}{99}$