Subtract:
59.63 from 92.4

Answer

To solve the problem of subtracting 59.63 from 92.4, we will follow these steps:

**Step 1: Write the numbers in a column format.**
- Align the numbers by their decimal points.
- Write 92.4 as 92.40 to have the same number of decimal places.

```
92.40
- 59.63
```

**Step 2: Subtract the numbers starting from the rightmost column (the hundredths place).**
- In the hundredths place, we have 0 (from 92.40) minus 3 (from 59.63). Since we cannot subtract 3 from 0, we need to borrow 1 from the tenths place.
- This makes the tenths place 3 (from 4, we borrowed 1) and the hundredths place becomes 10 (0 + 10).
- Now we can subtract: 10 - 3 = 7.

**Step 3: Move to the tenths place.**
- Now we have 3 (after borrowing) minus 6. Again, we cannot subtract 6 from 3, so we need to borrow 1 from the units place.
- This makes the units place 8 (from 9, we borrowed 1) and the tenths place becomes 13 (3 + 10).
- Now we can subtract: 13 - 6 = 7.

**Step 4: Move to the units place.**
- Now we have 8 (after borrowing) minus 9. We cannot subtract 9 from 8, so we need to borrow again.
- This makes the hundreds place 0 (from 9, we borrowed 1) and the units place becomes 18 (8 + 10).
- Now we can subtract: 18 - 9 = 9.

**Step 5: Write down the result.**
- After performing all the subtractions, we have:
```
92.40
- 59.63
---------
32.77
```

Thus, the result of subtracting 59.63 from 92.4 is **32.77**.

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