223
-119
----------
Subtract 9 from 3. To do this, you must borrow:
The first digit of the answer is thus 13-9=4.
Next, you must subtract 1 from 1, obtaining 0.
Lst, you must subtract 1 from 2, obtaining 1.
Putting all of these results together: 1 0 4, or 104.
Check: Does 104 + 119 = 223?
1
104
+119
-------
223
yes.