342 minus 210 equals what?
The first step is to line up the two values vertically, one on top of the other, so that all of their place values line up. The digits in the ones place line up. The digits in the tens place line up. And the digits in the hundreds place line up.
Now we’re ready to subtract. Beginning all the way on the right, we subtract two minus zero. Two minus zero is two. We move to the tens place, where we say four minus one. Four minus one is three. And, finally, in the hundreds place, three minus two equals one. 342 minus 210 equals 132.