Correct option is B
Given equation,
14 – 19 + 240 × 16 ÷ 61
Changing the sings as per the question and apply the BODMAS rule-
14 × 19 - 240 ÷ 16 + 61
= 14 × 19 - 15 + 61
= 266 - 15 + 61
= 327 – 15
= 312
Therefore, the correct answer is (b).