Solution - Long subtraction
145
Step-by-step explanation
1. Rewrite the numbers from top to bottom, aligned by their place values
| Place value | hundreds | tens | ones |
| 2 | 2 | 3 | |
| - | 7 | 8 | |
2. Subtract the numbers using long subtraction method
Because the upper digit (3) in the ones column is too small to get a positive difference, borrow 1 from the digit (2) in the next number place which becomes (1) and get (13).
| Place value | hundreds | tens | ones |
| 1 | 13 | ||
| 2 | 2 | 3 | |
| - | 7 | 8 | |
Subtract the numbers in the ones column from the top number:
13-8=5
| Place value | hundreds | tens | ones |
| 1 | 13 | ||
| 2 | 2 | 3 | |
| - | 7 | 8 | |
| 5 |
Because the upper digit (1) in the tens column is too small to get a positive difference, borrow 1 from the digit (2) in the next number place which becomes (1) and get (11).
| Place value | hundreds | tens | ones |
| 1 | 11 | ||
| 1 | 13 | ||
| 2 | 2 | 3 | |
| - | 7 | 8 | |
| 5 |
Subtract the numbers in the tens column from the top number:
11-7=4
| Place value | hundreds | tens | ones |
| 1 | 11 | ||
| 1 | 13 | ||
| 2 | 2 | 3 | |
| - | 7 | 8 | |
| 4 | 5 |
Write 1 in the hundreds place.
| Place value | hundreds | tens | ones |
| 1 | 11 | ||
| 1 | 13 | ||
| 2 | 2 | 3 | |
| - | 7 | 8 | |
| 1 | 4 | 5 |
The solution is: 145
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