Solution - Long subtraction
32
Step-by-step explanation
1. Rewrite the numbers from top to bottom, aligned by their place values
| Place value | tens | ones |
| 7 | 2 | |
| - | 4 | 0 |
2. Subtract the numbers using long subtraction method
Subtract the numbers in the ones column from the top number:
2-0=2
| Place value | tens | ones |
| 7 | 2 | |
| - | 4 | 0 |
| 2 |
Subtract the numbers in the tens column from the top number:
7-4=3
| Place value | tens | ones |
| 7 | 2 | |
| - | 4 | 0 |
| 3 | 2 |
The solution is: 32
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