The operation to perform:
71 - 97
The second number is larger than the first.
The answer will be negative (less than zero).
To subtract the numbers just reverse them:
97 - 71 = ?
But at the end attach a minus sign in front of the result.
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.
Subtract column by column; start from the column on the right