For parallelograms we can use the formula of rectangles. It is a $\displaystyle 3 \, \times \, 3 \, gird, \, hence \, \frac{3 \, \times \, 4}{3 \, \times \, 4} \, \times \frac{3 \, \times \, 4}{3 \, \times \, 4} \, = \, 36$
Looking at the rows, we can analyze the pattern between the numbers. For the first row, (12 + 15) * 2 = 54. For the second row, (37 + 14) * 2 = 102. Following this rule for the third row, (71 + 23) * 2 = 94 * 2 = 188.