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This example has been taken directly from the solution given by Basic Math Decoded to the formulated problem.

**154.26 - 148.9318**

**Place one number above the other so that the bottom decimal point is directly below and lined up with the top decimal point. Draw a line under the bottom number. If necessary add zeroes to the right of the decimal point to make it easier to align the columns.**

154.2600

__- 148.9318__

**Subtract 8 from 0. The digit being subtracted is larger than the digit above it, regroup digits by borrowing a digit from the next column on the left, subtract (10 - 8 = 2) and place the answer below the line in the column being added.**

**As digit on the next column on the left is 0, it is necessary to borrow a digit from the column on the left of this one, which will be effective in the next step.**

9

154.26~~0~~

**0**__- 148.931__

__8__**2**

**Subtract 1 from 9 (9 - 1 = 8) and place the answer below the line in the column being added.**

**Regroup digits by borrowing a digit from the next column due to the original digit in the minuend was 0.**

5

**9** 154.2~~60~~0

__- 148.93__

__1____8__

**8**2

**Subtract 3 from 5 (5 - 3 = 2) and place the answer below the line in the column being added.**

**5**9

154.2~~60~~0

__- 148.9__

__3____18__

**2**82

**Subtract 9 from 2. The digit being subtracted is larger than the digit above it, regroup digits by borrowing a digit from the next column on the left, subtract (12 - 9 = 3) and place the answer below the line in the column being added.**

3 59

15~~4~~.~~60~~0

**2**__- 148.__

__9____318__

**3**282

**Place the decimal point in the answer directly below the decimal points in the terms.**

3 59

15~~4~~~~60~~0

**.**2__- 148__

__.____9318__

**.**3282

**Subtract 8 from 3. The digit being subtracted is larger than the digit above it, regroup digits by borrowing a digit from the next column on the left, subtract (13 - 8 = 5) and place the answer below the line in the column being added.**

4

**3**59 1~~54~~.2~~60~~0

__- 14__

__8____.9318__

**5**.3282

**Subtract 4 from 4 (4 - 4 = 0) and place the answer below the line in the column being added.**

**4**3 59

1~~54~~.2~~60~~0

__- 1__

__4____8.9318__

**0**5.3282

**Subtract 1 from 1 (1 - 1 = 0). The answer is 0 and this is the last column, so it is not necessary to place the answer below the line.**

43 59

**1**

__-__

__1____48.9318__

**05.3282**

**Final answer**

154.2600

__- 148.9318__

5.3282