Noe start from the right we can't subtract 9 from 3 so combine tens and ones places so that 23-19=04(should remember to place 0 before 4), after that we can simply solve the hundred to get the final answer.
The reason why combining place values here is necessary is that 3 is less than 9 (so I can't just substract in the one's place without going to negative numbers)
so we combine the ones and tens places and substract the whole: 23-19 is four! 223 -119 _______ 04