Original total = 50 × 40 = 2000.<br><br>
After removing two values a and b, the count becomes 48 and average becomes 39:<br>
2000 − a − b = 48 × 39 = 1872.<br>
So a + b = 2000 − 1872 = 128.<br><br>
Given a − b = 32:<br>
&bull; a = (128 + 32) ÷ 2 = 80<br>
&bull; b = (128 − 32) ÷ 2 = 48<br><br>
The two removed values are 48 and 80.<br>
Check: 48 + 80 = 128 and 80 − 48 = 32. ✓