Solution - Long subtraction

28

See steps

Step-by-step explanation

1. Rewrite the numbers from top to bottom, aligned by their place values

Place value	tens	ones

	3	2
-		4

2. Subtract the numbers using long subtraction method

Because the upper digit (2) 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 (12).

Place value	tens	ones
	2	12
	3	2
-		4

Subtract the numbers in the ones column from the top number:
12-4=8

Place value	tens	ones
	2	12
	3	2
-		4
		8

Write 2 in the tens place.

Place value	tens	ones
	2	12
	3	2
-		4
	2	8

The solution is: 28

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Long substraction