So, to do this first we start at the far right and go to the left.
$947.50 - $189.50_________ $ .00 0-0= 0 5-5= 0
You then bring down the decimal.
$947.50 - $189.50_________ $ 8 .00 Because you cannot subtract 9 from 7, you borrow one from the number to the left of it and 7 turns into a 17 as 4 turns into a 3. So then, 17-9=8. 17 $93-7-.50 -7- = This means the 7 has been canceled out and turned - $189.50 into the 17 above _________ 8 .00 This happens again with subtracting 3 from 8 in which you take one from the number beside which happens to be 9 and make it 8.
17 $8-3--7-.50 -7- and -3- = This means the 7 has been canceled out and turned into the 17 above - $189.50 _________ $ 58 .00 So then, 13-8=5. Finally 8-1= 7