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 |
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
2. Subtract the numbers using long subtraction method
Subtract the numbers in the ones column from the top number:
3-3=0
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 0 |
Subtract the numbers in the tens column from the top number:
8-2=6
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 6 | 0 |
Because the upper digit (2) in the hundreds column is too small to get a positive difference, borrow 1 from the digit (1) in the next number place which becomes (0) and get (12).
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 0 | 12 | ||||||||
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 6 | 0 |
Subtract the numbers in the hundreds column from the top number:
12-3=9
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 0 | 12 | ||||||||
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 9 | 6 | 0 |
Because the upper digit (0) in the thousands 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 (10).
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 1 | 10 | ||||||||
| 0 | 12 | ||||||||
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 9 | 6 | 0 |
Subtract the numbers in the thousands column from the top number:
10-4=6
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 1 | 10 | ||||||||
| 0 | 12 | ||||||||
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 6 | 9 | 6 | 0 |
Because the upper digit (1) in the ten thousands 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 (11).
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 3 | 11 | ||||||||
| 1 | 10 | ||||||||
| 0 | 12 | ||||||||
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 6 | 9 | 6 | 0 |
Subtract the numbers in the ten thousands column from the top number:
11-5=6
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 3 | 11 | ||||||||
| 1 | 10 | ||||||||
| 0 | 12 | ||||||||
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 6 | 6 | 9 | 6 | 0 |
Write 3 in the hundred thousands place.
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 3 | 11 | ||||||||
| 1 | 10 | ||||||||
| 0 | 12 | ||||||||
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 3 | 6 | 6 | 9 | 6 | 0 |
Write 5 in the millions place.
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 3 | 11 | ||||||||
| 1 | 10 | ||||||||
| 0 | 12 | ||||||||
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 5 | 3 | 6 | 6 | 9 | 6 | 0 |
Write 0 in the ten millions place.
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 3 | 11 | ||||||||
| 1 | 10 | ||||||||
| 0 | 12 | ||||||||
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 0 | 5 | 3 | 6 | 6 | 9 | 6 | 0 |
Write 4 in the hundred millions place.
| Place value | hundred millions | ten millions | millions | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 3 | 11 | ||||||||
| 1 | 10 | ||||||||
| 0 | 12 | ||||||||
| 4 | 0 | 5 | 4 | 2 | 1 | 2 | 8 | 3 | |
| - | 5 | 4 | 3 | 2 | 3 | ||||
| 4 | 0 | 5 | 3 | 6 | 6 | 9 | 6 | 0 |
The solution is: 405,366,960
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