Step-by-step explanation
1. Rewrite the numbers from top to bottom, aligned by their place values
| Place value | hundreds | tens | ones | 
| 5 | 2 | 2 | |
| - | 3 | 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 | hundreds | tens | ones | 
| 5 | 2 | 2 | |
| - | 3 | 0 | |
| 2 | 
Because the upper digit (2) in the tens column is too small to get a positive difference, borrow 1 from the digit (5) in the next number place which becomes (4) and get (12).
| Place value | hundreds | tens | ones | 
| 4 | 12 | ||
| 5 | 2 | 2 | |
| - | 3 | 0 | |
| 2 | 
Subtract the numbers in the tens column from the top number:
 12-3=9
| Place value | hundreds | tens | ones | 
| 4 | 12 | ||
| 5 | 2 | 2 | |
| - | 3 | 0 | |
| 9 | 2 | 
Write 4 in the hundreds place.
| Place value | hundreds | tens | ones | 
| 4 | 12 | ||
| 5 | 2 | 2 | |
| - | 3 | 0 | |
| 4 | 9 | 2 | 
The solution is: 492
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