1.Since 5 is less than 8, borrow 1 from the next column to make 15.
2.Calculate 15 - 8, which is 7.
3.Calculate 3 - 3, which is 0.
4.Since 2 is less than 5, borrow 1 from the next column to make 12.
5.Calculate 12 - 5, which is 7.
6..Calculate 9 - 2, which is 7.
7.Therefore, 102.45 - 25.38 = 77.07.
