For this case we have the following operation: 538 - 247 To subtract both numbers we must follow the following steps: 1) Subtraction is done from left to right: 2) We subtract the first digits: 8 - 7 = 1 3) We subtract the second digits: 3 - 4 Since 4 is greater than 3 then we add a digit to 3 and accumulate it for the next subtraction: 13 - 4 = 9 4) We subtract the digit accumulated in the previous subtraction to the following number: 5 - 2 - 1 = 2 Finally the result is: 538 - 247 = 291
