The inequality statement \( |-28| > |-3| \) shows that the absolute value of -28 is greater than the absolute value of -3.
To complete the statements:
1. **−28 is**: **deeper** than −3,
2. **but 28 m below sea level is : **greater** depth than 3 m below sea level.
So the completed statement would be:
−28 is **deeper** than −3, but 28 m below sea level is a **greater** depth than 3 m below sea level.