Which two signs and numbers need to be interchanged to make the following equation correct?
$$\left(31 \times 3\right) — \left(27 \times 4\right) + \left(81 \div 9\right) = 126$$

A

27 and 81, $$+$$ and $$-$$

B

31 and 27, $$+$$ and $$-$$

C

3 and 4, $$\div$$ and $$+$$

D

27 and 9, $$+$$ and $$-$$