## The operation to perform:

207 - 195

#### Method used below: column subtracting, from right to left (traditional)

### Stack the numbers on top of each other.

#### The ones digits line up in the first column from the right.

#### The tens digits line up in the next column to the left.

#### And so on...

## Subtract column by column; start from the column on the right

### Subtract the digits in the ones column:

#### 7 - 5 = 2.

2 is the ones digit.

Write it down at the base of the ones column.

### Subtract the digits in the tens column:

#### 0 - 9 = ?

#### The second digit is larger than the first.

Borrow from the next column to the left.

#### The borrowing is a two step process:

#### Subtract 1 from the top digit in the column of the hundreds: 2 - 1 = 1.

Cross out the top digit you've borrowed 1 from: ~~2~~.

Write the answer above that digit: 1.

#### When borrowing, 1 hundred = 10 tens.

Add 10 to the top digit in the column of the tens: 10 + 0 = ^{1}0.

#### After borrowing, the subtraction has become:

10 - 9 = 1.

1 is the tens digit.

Write it down at the base of the tens column.

### Subtract the digits in the hundreds column:

~~2~~ 1 - 1 = 0.

0 is the hundreds digit.

Write it down at the base of the hundreds column.

### Leading zeros

#### When leading zeros occupy the most significant digits of a natural number, they could be left blank and the numeric value stays the same:

#### 012 = 12

## Final answer:

207 - 195 = 12