I totally agree with you on these formulas.

Using the second one, I get 23/32 = 28/32 - 5/32 = 1/4 + 5/8 - 5/32, therefore 23 => R & R | (R & R | R).

I'll try this with 27 as well...
UPDATE: 27/32 = 3/4 + 3/8 - 9/32, therefore 27 => R | R | (R | R) & R