Students learn to subtract numbers with two or more digits, such as 985 - 47. The first step is to line up the numbers vertically so that the units digits are in the same column. Next, subtract the units digits, the tens digits, and the hundreds digits. When subtracting the units digits, notice that it is not possible to subtract 7 ones from 5 ones, so 1 ten must be borrowed from the tens column, leaving 7 tens and 15 ones. Now, subtracting the units digits, 15 - 7 = 8, subtracting the tens digits, 7 - 4 = 3, and subtracting the hundreds digits, 9 - 0 = 9. So 985 - 47 = 938. Note that the answer to a subtraction problem is called the difference, so the difference of 985 - 47 is 938.