How to subtract three digit numbers (for example 658 - 472).

• Place one number above the other so that the hundreds', tens' and ones' places are lined up. Draw a line under the bottom number.

  
  658
  472
  
  

• Subtract the digits in the ones' place column (8 - 2 = 6) and place the answer below the line in the ones' place column.

  
  658
  472
    6

• Subtract the numbers in the tens' place column (5 - 7 = ?). Borrow one from the hundreds' place to make the top value larger than the bottom value. After this is done, subtract (15 - 7 = 8) and place the 8 below the line in the tens' place column.

  
  5 
  658
  472
   86

• Subtract the digits in the hundreds' place column (5 - 4 = 1) and place the answer below the line in the hundreds' place column

  
  5
  658
  472
  186