The numerical expression (36÷4⋅3)−8+10 is simplified as follows. In which step, if any, did the first error occur?

Step 1: (9⋅3)−8+10
Step 2: 27−8+10
Step 3: 27−18=9

No error occurred.
No error occurred.

Step 2
Step 2

Step 3
Step 3

Step 1

The first error occurred in Step 2: 27−8+10. The correct answer should be 27-8+10 = 19.