Solution - Long subtraction
61
Step-by-step explanation
1. Rewrite the numbers from top to bottom, aligned by their place values
| Place value | tens | ones |
| 7 | 2 | |
| 3 | ||
| - | 8 | |
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 (7) in the next number place which becomes (6) and get (12).
| Place value | tens | ones |
| 6 | 12 | |
| 7 | 2 | |
| 3 | ||
| - | 8 | |
Subtract the numbers in the ones column from the top number:
12-3-8=1
| Place value | tens | ones |
| 6 | 12 | |
| 7 | 2 | |
| 3 | ||
| - | 8 | |
| 1 |
Write 6 in the tens place.
| Place value | tens | ones |
| 6 | 12 | |
| 7 | 2 | |
| 3 | ||
| - | 8 | |
| 6 | 1 |
The solution is: 61
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