Solution - Long subtraction
Step-by-step explanation
1. Rewrite the numbers from top to bottom, aligned by their place values
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
2. Subtract the numbers using long subtraction method
Subtract the numbers in the ones column from the top number:
0-0=0
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 0 |
Subtract the numbers in the tens column from the top number:
0-0=0
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 0 | 0 |
Subtract the numbers in the hundreds column from the top number:
0-0=0
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 0 | 0 | 0 |
Subtract the numbers in the thousands column from the top number:
0-0=0
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 0 | 0 | 0 | 0 |
Subtract the numbers in the ten thousands column from the top number:
0-0=0
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 0 | 0 | 0 | 0 | 0 |
Subtract the numbers in the hundred thousands column from the top number:
8-5=3
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 3 | 0 | 0 | 0 | 0 | 0 |
Because the upper digit (7) in the millions 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 (17).
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 1 | 17 | ||||||||
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 3 | 0 | 0 | 0 | 0 | 0 |
Subtract the numbers in the millions column from the top number:
17-9=8
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 1 | 17 | ||||||||
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 8 | 3 | 0 | 0 | 0 | 0 | 0 |
Because the upper digit (1) in the ten millions 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 | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 1 | 11 | ||||||||
| 1 | 17 | ||||||||
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 8 | 3 | 0 | 0 | 0 | 0 | 0 |
Subtract the numbers in the ten millions column from the top number:
11-4=7
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 1 | 11 | ||||||||
| 1 | 17 | ||||||||
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 7 | 8 | 3 | 0 | 0 | 0 | 0 | 0 |
Subtract the numbers in the hundred millions column from the top number:
1-1=0
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 1 | 11 | ||||||||
| 1 | 17 | ||||||||
| 2 | 2 | 7 | 8 | 0 | 0 | 0 | 0 | 0 | |
| - | 1 | 4 | 9 | 5 | 0 | 0 | 0 | 0 | 0 |
| 0 | 7 | 8 | 3 | 0 | 0 | 0 | 0 | 0 |
The solution is: 78,300,000
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