the difference from 100 for both is 4 and 7. Multiply that and get 28, but this time you subtract it from 100 for your tens and ones digit which is 72. Also, you see that one is +4 from 100 and another is -7 from 100. Add 4 and -7 and add to 99 which is 96.
What if it was like 112 x 91? Where it would be 12 x 9, which is larger than 100? I know my explanation is stupid but hopefully you can figure it out. Thanks:)