I think since 17+3=31 , 23+5=38...32+9=55... so 38+8= 38+5+3=??(need to be calculated)

i.e 38+5=43 increment by 10 so 38+5=53-----------eqn.1

similarly , 38+3=41 increment by 11 so 38+3=52--------------eqn2

from eqn1 and eqn2,,,we get,,,

38+5+3= 53+52= 105...