Solution - Long subtraction
27
Step-by-step explanation
1. Rewrite the numbers from top to bottom, aligned by their place values
| Place value | tens | ones |
| 3 | 1 | |
| 1 | ||
| - | 3 | |
2. Subtract the numbers using long subtraction method
Because the upper digit (1) in the ones column is too small to get a positive difference, borrow 1 from the digit (3) in the next number place which becomes (2) and get (11).
| Place value | tens | ones |
| 2 | 11 | |
| 3 | 1 | |
| 1 | ||
| - | 3 | |
Subtract the numbers in the ones column from the top number:
11-1-3=7
| Place value | tens | ones |
| 2 | 11 | |
| 3 | 1 | |
| 1 | ||
| - | 3 | |
| 7 |
Write 2 in the tens place.
| Place value | tens | ones |
| 2 | 11 | |
| 3 | 1 | |
| 1 | ||
| - | 3 | |
| 2 | 7 |
The solution is: 27
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