The expression is .

Place value chart for 104 and 82.

Line up the decimal points and draw a line below the numbers.

First find the difference of the ones digit.

The difference of the ones digit = .

Next find the difference of the tens digit.

Notice that it is not possible to subtract 8 tens from 0 tens.

So, 1 unit must be borrowed from hundreds column.

The difference of the tens digit = .

Next find the difference of the hundreds digit.

The difference of the hundreds digit = .

The difference is .