The expression is .
Place value chart for 53 and 17.
\Line up the decimal points and draw a line below the numbers.
\
First find the difference of the ones digit.
\Notice that it is not possible to subtract 3 ones from 7 ones.
\So, 1 unit must be borrowed from tens column.
\The difference of the ones digit =.
Next find the difference of the tens digit.
\The difference of the tens digit = .
The difference is 36.
\