Solution - Long subtraction
13
Step-by-step explanation
1. Rewrite the numbers from top to bottom, aligned by their place values
| Place value | tens | ones |
| 4 | 0 | |
| - | 2 | 7 |
2. Subtract the numbers using long subtraction method
Because the upper digit (0) in the ones column is too small to get a positive difference, borrow 1 from the digit (4) in the next number place which becomes (3) and get (10).
| Place value | tens | ones |
| 3 | 10 | |
| 4 | 0 | |
| - | 2 | 7 |
Subtract the numbers in the ones column from the top number:
10-7=3
| Place value | tens | ones |
| 3 | 10 | |
| 4 | 0 | |
| - | 2 | 7 |
| 3 |
Subtract the numbers in the tens column from the top number:
3-2=1
| Place value | tens | ones |
| 3 | 10 | |
| 4 | 0 | |
| - | 2 | 7 |
| 1 | 3 |
The solution is: 13
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