How do you count by ones from 368 to 500 change for a larger unit when necessary

500 - 368 = 132
This means that to reach 500 from 368, you will need to count 132 ones.

132 can be written in several ways including:
132 = 100 + 32
132 = 100 + 30 + 2

For the first one:
the count will be 1 one hundred and 32 units to reach 500 from 368

For the second one:
the count will be one hundred, 30 tens and 2 ones to reach 500 from 368

The first answer is correct

It should be a or d i’m not sure